Custom, Excise & Service Tax Tribunal
Hcl Comnet Systems And Services Ltd vs C.C. & C.E. & S.T-Noida on 10 August, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
Appeal No. ST/56051/2014-ST[SM]
Arising out of Order-in-Appeal No. NOI/EXCUS/000/APPL/145/14 dated 25.07.2014 passed by Commissioner (appeals), Customs, Central Excise & Service Tax, Noida.
For approval and signature:
HONBLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982? : No
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? : Yes
3. Whether His Lordship wishes to see the fair copy
of the Order? : Seen
4. Whether Order is to be circulated to the Departmental
Authorities? : Yes
Hcl Comnet Systems and Services Ltd. APPELLANT
VERSUS
C.C. & C.E. & S.T-Noida RESPONDENT
APPEARANCE Shri Hrishikesh & Shri Atul Gupta, Advocates for the Appellant Shri Pawan Kumar Singh, (Supdt.) (A.R.) for the Department CORAM:
HONBLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) DATE OF HEARING & PRONOUNCEMENT : 10. 08. 2016 FINAL ORDER NO.___ 70877/2016 Per Mr. Anil Choudhary :
The appellant is an exporter of services under the category of business support services is in appeal against Order-in-Appeal dated 25/7/2014 passed by Commissioner (Appeals), Central Excise, Customs & Service Tax, Noida.
2. Heard the parties.
3. From a perusal of the show cause notice dated 26.12.2013, it is evident that the appellant have applied for refund of Cenvat credit for the period October, 2012 to December, 2012 on 13/9/2013 pursuant to which the show cause notice was issued for disallowing part of the refund claim amounting to Rs.2,61,059/-. I further find that neither Section 73 nor Rule 14 of CCR, 2004 have been invoked. As such, I find the show cause notice to be vague and wanting in necessary particulars. Accordingly, I hold that there is no valid show cause notice issued upon the appellant. As such, I set aside the impugned order so far it have upheld the disallowance of Cenvat Credit amounting to Rs.2,61,059/-. The appellant-assessee will be entitle to consequential benefits, if any. Accordingly, the Adjudicating Authority is directed to grant refund of this amount of Rs. 2,61,059/- with interest as per Rules.
(Order was dictated in the open Court)
(A.CHOUDHARY)
MEMBER (JUDICIAL) Patel/-
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ST/56051/2014-ST[SM]