Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST 

CPC (P) Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The issue involved in all these appeals being the same, were heard together and disposed by this common order.

2. Brief facts are that the appellants hold Central Excise registration as well as Service Tax registration. During the scrutiny of CENVAT documents, it was noticed that the appellant has availed input service credit attributable to the service tax paid to various CHA services in relation to

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