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2015 (12) TMI 1088 - AT - Service TaxRefund of the CENVAT credit of duty availed on various raw materials and input services in terms of the provisions of Rule 5 of CENVAT Credit Rules 2004 - Held that:- There is a direct decision of the Tribunal in the assessees own case reported as CC & ST Vs Bioplus Life Sciences Pvt Ltd., [2014 (11) TMI 954 - CESTAT BANGALORE]. In the said decision, identical input services were involved which were held as cenvatable input services by the lower authorities and the appeal filed by the Revenue stands rejected. Inasmuch as the issue stands decided in favour of the assessee, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority for processing the appellants refund claim - Appeal disposed of.
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