9911796707
TMI Blog2022 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... w that unless the Revenue has any documentary evidence, the statute does not permit any action to be taken based only on assumptions and presumptions. Moreover, the appellant has filed a certificate issued by a Chartered Accountant to the effect that the appellant had not passed on the incidence of CENVAT Credit to its customers/any other person, which the Revenue has nowhere disputed nor is there any attempt made to dislodge the veracity of the said certificate by any concrete evidence. It is also a matter of record that the appellant had reversed the same subsequently after removal of goods and hence, there is no scope to even allege that the same was charged or collected from the appellant s customers. The reasons attributed and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014 dated 17.06.2014 confirmed the entire demand, as proposed, along with interest and penalty. An appeal was filed before the First Appellate Authority challenging the above denial of CENVAT Credit, which came to be dismissed vide Order-in-Appeal No. 575/2017-CT dated 27.12.2017. Thereupon, the appellant filed an appeal before the CESTAT and the CESTAT vide its Final Order No. 21930 of 2018 dated 20.12.2018 allowed the appeal thereby upholding the correctness of availing CENVAT Credit on the Construction Services by the appellant. 3. The appellant thereafter made an application for refund of the above deposit/amount paid under protest, which came to be rejected in adjudication vide Order-in- Original No. 15/2019-20 ND-9 dated 30.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also a matter of record that the appellant had reversed the same subsequently after removal of goods and hence, I am of the view that there is no scope to even allege that the same was charged or collected from the appellant s customers. 9. In view of this alone, I am of the view that the reasons attributed and the denial thereof are without any basis and hence, unsustainable. I also find that the judgements / orders relied upon by the appellant are in support of the above view. 10. In the light of the above, therefore, I am of the view that the denial of refund and consequently, the impugned order, cannot be sustained, for which reason the impugned order is set aside and the appeal is allowed with consequential benefits, if any, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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