9911796707
TMI Blog2025 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The appeal is dismissed as withdrawn without commenting and expressing any opinion on the merits of the case. X X X X Extracts X X X X X X X X Extracts X X X X ..... export of services is unable to utilize the CENVAT credit completely towards output service tax liability. Therefore, the Appellant claims refund of accumulated CENVAT credit, in terms of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006 dated 14.03.2006. Accordingly, for the period from July 2009 to December 2009, August 2011 to October 2011 and January 2012 to March 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntends to transition the balance lying unutilized in CENVAT credit ledger through GST FORM TRAN_1 and cited that there would be no double benefit to the Appellant on transitioning the CENVAT credit as the second proviso to Section 142(3) very clearly specified that no refund claim would be allowed if the same credit has been carried forward into the GST regime. 3.2 He also contended that although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the photocopy documents submitted at later stage has not even been confirmed by Original Adjudicating Authority. He submits that the Photocopy of the documents and that too the sample photocopies are no documents in the eyes of law, especially in terms of Notification No. 05/2006 dated 14.03.2006 which clearly distinguishes Photocopy documents from the original documents and documents duly certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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