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TMI Blog2021 (2) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of the same. It is also a fact on record that at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. The dispute in the matter is of sanction of refund claim of unutilized cenvat credit in their account not the issue of availment of the cenvat credit on the input service, therefore, the Revenue has fell in error and wants to raise the issue of availment of the cenvat credit while entertaining the refund claim. In case, the appellant had not filed the refund claim, the appellant was entitled of the cenvat credit which was not objected at the time of availment. At the time of entertaining the refund claim, the issue of admissibili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to take the cenvat credit on the same in terms of the Rule 2(l) of the Cenvat Credit Rules, 2004 as these are not capital goods, therefore the refund claim was denied. Against those orders, the appellant is before me. 3. The ld. Consultant for the appellant submits that as the appellant has paid service tax under reverse charge mechanism, therefore, they have taken the cenvat credit and at the time of payment of service tax on this service, it was not objected by the Revenue that this is not an input service for you, therefore, they are not required to pay service tax. As they have paid service tax, therefore, they are entitled to take the cenvat credit of the same. It was further submitted that the audit was conducted in the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. The dispute in the matter is of sanction of refund claim of unutilized cenvat credit in their account not the issue of availment of the cenvat credit on the input service, therefore, the Revenue has fell in error and wants to raise the issue of availment of the cenvat credit while entertaining the refund claim. In case, the appellant had not filed the refund claim, the appellant was entitled of the cenvat credit which was not objected at the time of availment. In that circumstance, I hold that at the time of entertaining the refund claim, the issue of admissibility of the cenvat credit ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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