2010 (6) TMI 452

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..... ha Koka, SDR, for the Appellant. Shri T.R. Rajesh Kumar, C.A., for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - These applications are filed by the revenue for staying the operation of the orders impugned. 2. The impugned orders vacated the orders of the original authority rejecting the applications for refund of accumulated Cenvat credit. The appellants (sic) (respondents .....

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..... ned in the policy STPI Units are entitled to Cenvat credit of service tax paid on input services used in production of output services. As per Rule 5 of CCR, for any reason, if the assessee is not able to utilize the credit, it will be entitled for refund. It is argued that the impugned orders have been passed in accordance with law. 4. We have perused the case records and carefully consider .....

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