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Case Law Details

Case Name : Lexmark International (India) Pvt Ltd Vs Commissioner of CGST & CX (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No. 76220 of 2018
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
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Lexmark International (India) Pvt Ltd Vs Commissioner of CGST & CX (CESTAT Kolkata)

In an appeal involving Lexmark International (India) Pvt Ltd and the Commissioner of Central Goods and Service Tax & Central Excise (CGST & CX), the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) of Kolkata ordered a re-adjudication. The reason for the decision was the appellant’s claim of not being given an opportunity to present their case and submit requisite documents before the adjudicating authority.

Analysis: In this case, the appellant claimed that several of their refund requests had been partially rejected due to various reasons, including non-fulfilment of conditions of Notification No.27/2012 dated 18/06/2012 and eligibility of Cenvat Credit on the input and input services used. They filed these refund claims under Rule 5 of Cenvat Credit Rules, 2004.

The appellant’s counsel contended that they were denied the opportunity to present their case or provide necessary documents to the adjudicating authority, resulting in a part rejection of the refund claim. To address this, they requested the tribunal to grant them another chance to present their documentation to the adjudicating authority.

After considering the presented facts and previous orders cited by the appellant’s counsel, CESTAT Kolkata ordered a remand of all appeals to the adjudicating authority. This authority was then directed to provide the appellant an opportunity to present their documentary evidence and to follow the principles of natural justice.

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