The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that a mere act of failure to file under protest letter while reversing the credit refund cannot be a reason to reject refund claim of the taxpayer. Judicial Member Ramesh Nair was considering an appeal filed by M/s Prayosha Healthcare Pvt Ltd, who availed the Cenvat Credit in respect of service tax paid on sales commission. The audit officers have raised objection that the sales commission is not an admissible input service. On the objection of the audit party, the appellant have reversed the Cenvat credit. Thereafter, they have filed refund claim within one year from the date of reversal on the ground that as per subsequent development of law in case of M/s. Essar Steel India Ltd. V/s. CCE, the Cenvat credit is admissible on sales commission.
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