2021 (4) TMI 1387

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..... orised Representative. ORDER PER : MR. ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim of unutilized cenvat credit lying in their cenvat credit account for the quarter March 2008 was denied on the following ground:- a) that at the time of availment of cenvat credit, the appellant was not registered with the service tax department b) some of the s .....

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..... ax, Delhi vs. Convergys India Pvt. Ltd. - 2009 (16) STR 198 (Tri.-Del.) wherein it has been held that as it has not been disputed, the availment of cenvat credit, therefore, at the time of claiming refund, the said issue cannot be raised. Therefore, in view of this, I hold that the refund claim cannot be denied. 4. In view of the above observation, I hold that the appellant is entitled to cenvat .....

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