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2009 (9) TMI 306 - CESTAT, BANGALORECenvat Credit- Notification No. 5/2006-CE(NT)- The appellant is an EOU engaged in the manufacture and export of granite slabs and tiles. They had filed a refund claim under rule 5 of the Cenvat Credit Rules, 2004 for refund of unutilized Cenvat Credit of Service Tax paid under the Service Tax Act, 1994. The said refund claim was rejected by the adjudicating authority on the grounds that refund of Service Tax paid on input service is admissible only from 14-3-2006 as provided under Notification No. 5/2006-CE (NT) and not for the period prior to it. The Commissioner (Appeals upheld the Order-in-Original. In the light of the decision of Fibres & Fabrics International (P.) Ltd. v. CC 2009 -TMI - 33501 - CESTAT BANGLORE, held that the order of Commissioner (Appeals) liable to set-aside and appeal is allowed.
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