{"id":243541,"date":"2021-02-08T10:30:32","date_gmt":"2021-02-08T05:00:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=243541"},"modified":"2021-02-08T10:01:43","modified_gmt":"2021-02-08T04:31:43","slug":"cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/08\/cestat-at-the-time-of-entertaining-the-refund-claim-the-issue-of-admissibility-of-the-cenvat-credit-cannot-be-raised-tribunal-allows-appeal\/","title":{"rendered":"CESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders wherein their refund claim lying unutilized in their cenvat credit account was denied to the appellant on the ground that the service on which they are taken the cenvat credit is not input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004.<\/p>\n

Appellant was a provider of output services, providing these services required certain services to be availed from outside on which (being an EOU) the appellant was required to pay service tax under reverse charge mechanism. They paid service tax under reverse charge mechanism and took the cenvat credit of the same in their cenvat credit account. Periodically the appellant filed the refund claims for the cenvat credit lying unutilized in their cenvat credit account. The cenvat credit was sanctioned partly but the cenvat credit pertained to \u2018rent a cab service\u2019 was denied holding that the vehicles which have taken on rent by the appellant are not registered in the name of service provider, therefore, they were not entitled to take the cenvat credit on the same in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 as these were not capital goods, therefore the refund claim was denied, thus the instant appeal.<\/p>\n

The Tribunal observed that the appellant had taken the cenvat credit on rent a cab service where the service provider had charged the service tax from them and for the remaining invoices, they have paid the service tax under reverse charge mechanism and availed the cenvat credit of the same. The Tribunal further observed that dispute in the matter was 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 had fell in error and wanted to raise the issue of availment of the cenvat credit while entertaining the refund claim.<\/p>\n

The Tribunal allowed the appeal holding that at the time of entertaining the refund claim, the issue of admissibility of the cenvat credit cannot be raised.[C N S Comnet Solution (P) Ltd. v. Commr. Of CE & ST, Service Tax Appeal No. 60001 of 2020, decided on 03-02-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned orders <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34164,44772,29785,38488],"class_list":["post-243541","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cenvat-credit","tag-input-service","tag-law","tag-refund-claim"],"yoast_head":"\nCESTAT | \u201cAt the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised\u201d: Tribunal allows appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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| Tribunal allows refund of unutilised Cenvat credit under Rule 5\u00a0 of Cenvat Credit Rules","author":"Bhumika Indulia","date":"February 26, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed challenging the denial of refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR). The appellant who was a provider of \u201cBusiness Support Services\u201d had filed an application for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238781,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/07\/cestat-100-export-oriented-unit-entitled-to-refund-claim-for-the-cenvat-credit-under-r-5-of-ccr-2004-tribunal-allows-appeal\/","url_meta":{"origin":243541,"position":1},"title":"CESTAT\u00a0 | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal","author":"Editor","date":"November 7, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-Appeal. The appellant was a 100% Export Oriented Unit (EOU) engaged in providing network management and other services to their clients.\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":327527,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/07\/29\/registration-of-premises-not-condition-precedent-for-availing-cenvat-credit-cestat-sets-aside-order\/","url_meta":{"origin":243541,"position":2},"title":"\u2018Registration of premises is not a condition precedent for availing CENVAT credit\u2019; CESTAT sets aside order disallowing CENVAT credit","author":"Arushi","date":"July 29, 2024","format":false,"excerpt":"The services were not received by the appellant regarding which invoices have been issued to the appellant\u2019s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":237739,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/","url_meta":{"origin":243541,"position":3},"title":"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal","author":"Editor","date":"October 20, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. Both appeals were taken together since the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":243541,"position":4},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255945,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/22\/whether-the-refund-claim-under-rule-5-of-ccr-can-be-rejected-on-the-ground-that-the-appellant-did-not-debit-the-amount-of-refund-claimed-at-the-time-of-filing-the-refund-claim\/","url_meta":{"origin":243541,"position":5},"title":"CESTAT | Whether refund claim under R. 5 of CCR can be rejected on the ground that appellant did not debit amount of refund claimed at the time of filing refund claim, but have debited such amount subsequent to the filing of refund claim but before adjudication?","author":"Editor","date":"October 22, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed bearing the issue as to whether the refund claim under Rule 5 of Cenvat Credit Rules read with Notification No.27\/2012-CE (NT) can be rejected on the ground that the appellant did not\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/243541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=243541"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/243541\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=243541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=243541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=243541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}