Case Law Details
Vaibhav Global Limited Vs Commissioner, Central Goods and Service Tax, Customs & Central Excise (CESTAT Delhi)
Substantive benefit of refund claim cannot be denied on technical reasons
The CESTAT, New Delhi in M/S Vaibhav Global Limited v. Commissioner, CGST, Customs & Central Excise, Jaipur (Rajasthan) [Service Tax Appeal No. 51118 of 2019-SM dated January 18, 2022] set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons.
Facts:
M/s Vaibhav Global Limited (“the Appellant”) is a 100% EOU situated at Jaipur, engaged in the manufacture of stone studded gold jewellery and silver jewellery etc. falling under Chapter 71 of the Schedule to the Central Excise Tariff Act, 1985 (“the Central Excise Tariff Act”). The Appellant has taken CENVAT credit on input services & inputs and under the provision of Rule 5 of CENVAT Credit Rules, 2004 (“the CENVAT Rules”) read with Notification No. 27/2012 – Central Excise (NT) dated June 18, 2012 (“NN 27/2017- CE(NT)”).
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