TMI Blog2014 (8) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ed recovery of refund already sanctioned relating to credit attributable to the Gurgaon unit - Held that:- Considering the fact that there is no dispute that the applicant had exported the services rendered from Gurgaon unit also and that the Bangalore unit was reportedly raising the invoices for export proceedings in respect of the BPO units, the denial of refund of credit in respect of the Gurga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by communication made to the Commissioner (Centralized Registering Authority) and there was delay in giving centralized registration. 2.2 The original authority sanctioned a refund claim in terms of Notification No. 5/2006-C.E., dated 14-3-2006 read with Rule 5 of the Cenvat Credit Rules, 2004 in respect of the credit accumulated relating to services utilized in all the units including the un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the records. Considering the fact that there is no dispute that the applicant had exported the services rendered from Gurgaon unit also and that the Bangalore unit was reportedly raising the invoices for export proceedings in respect of the BPO units, the denial of refund of credit in respect of the Gurgaon unit is not justified. In view of the above, there shall be waiver of pre-deposit of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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