Non-reflection of Cenvat Credit in ST-3 return not a ground to deny refund of unutilized credit

Warburg Pincus India Pvt. Ltd. Vs Asstt. Commissioner (CESTAT Mumbai)

CESTAT Mumbai held that non-reflection of Cenvat Credit in ST-3 return cannot be ground to deny refund of unutilized cenvat credit.

Facts- The appellant providing “Banking and other financial services”. They filed two refund claim of RS. 14,44,091/- for the period April 2005 to Dec. 2005 and Rs. 38,44,130/-for the period from January 2006 to September 2006 with the erstwhile Service Tax Commi

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