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TMI Blog2019 (9) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... evant invoices etc. - HELD THAT:- It is seen that no objection was raised by the revenue at the time of availing of credit. Rule 5 allows refund of accumulated credit and at the time of grant of refund, the Revenue is not permitted to examine the availability of the CENVAT credit. Such an exercise was required to be adopted by the Revenue at the time of availment of credit, by way of initiation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availing the credit, such objection cannot be raised at the time of deciding the refund claim in terms of provision of Rule 5. There are no merits in the stand of the Revenue - appeal allowed - decided in favor of appellant. - SERVICE TAX APPEAL NO. 89567 OF 2018, 89568 OF 2018, 89580 OF 2018, 89581 OF 2018, 89583 OF 2018 - FINAL ORDER No: A/86651-86655/2019 - Dated:- 20-9-2019 - HON BLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me impugned order of the Commissioner (Appeals), all the appeals are being disposed of by a common order. 3. The total denial of refund in all the appeals is to the extent of ₹ 16,81,468/-. The lower authorities have rejected the claims on the ground that the input services has no nexus with the output services or the credit stands availed on the basis of the irrelevant invoices etc. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find the issue stands decided by the many decisions of the Tribunal. One such reference can be made to the Tribunal decision in the case of Barclay Global Service Centre Pvt. Ltd. Ors. V. Commissioner of Central Excise Service tax, Noida [2019-TIOL-1714-CESTAT-ALL]. It stands held in the said decision that as no objection was raised by the Revenue at the time of availing the credit, such obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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