2021-TIOL-2305-HC-TELANGANA-ST
CC & CE Vs Qualcomm India Pvt Ltd
ST - Refund - Issue involved relates to the refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 - Revenue has filed appeals against the common order passed by CESTAT.
Held : It is seen that the refund benefit was denied to the respondent/assessee on the sole ground that there was no nexus between the input services and the output services exported by the appellant/revenue - As the availment of CENVAT credit by the appellant under Rule 3 of the Rules is not called in question, the denial to grant refund under Rule 5 of the Rules without there being any proceedings initiated under Rule 14 of the Rules by seeking to deny the refund on the ground of the respondent/assessee availed CENVAT credit on input services, which according to the appellant/revenue have no nexus with the output service, in the considered view of the Bench, cannot be held to be justified - Reasons assigned by the Tribunal for holding that the respondent/assessee is entitled for grant of refund of unutilized CENVAT credit under Rule 5 of the Finance Act, does not call for any interference - Both the appeals of the revenue are dismissed: High Court [para 14, 16, 21, 23]
- Appeals dismissed: TELANGANA HIGH COURT
2021-TIOL-2304-HC-SIKKIM-CX
Alkem Laboratory Ltd Vs UoI
CX - Issue notice upon respondents limited to question as to whether section 35 of CEA, 1944 would not be an efficacious remedy against impugned order - Respondent accept the notice: HC
- Matter listed: SIKKIM HIGH COURT |
