TMI Blog2013 (5) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... er, he has submitted that the he had not considered any of their submissions including the guidelines issued in Circular No.120/01/2010-ST dated 19.01.2010 by the Board and the case laws. Held that:- In view of the Circular of the Board No.120/01/2010-S dated 19.01.2010 and the case laws on the subject, the issue needs to be considered afresh. Hence, with the consent of both the sides, the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.2,55,260/- for the quarter April, 2008 to September, 2008 and of Rs.2,96,595/- for the quarter October, 2008 to December, 2008 under the provisions of Notification No.5/2006-CE(NT) dated 14.03.2006, on the ground that they being a 100% Export Oriented Unit and exporting their services, hence, the CENVAT Credit availed on such input services got accumulated and could not be used by them for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) had not considered any of their submissions including the guidelines issued in Circular No.120/01/2010-ST dated 19.01.2010 by the Board and the case laws on the subject, while deciding their appeals. 4. Per contra, ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals) in the impugned Orders. 5. Heard both sides and perused the records. we find that in the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case laws, including the Orders dated 12.03.2012 passed by him for the subsequent period. Needless to mention, the Appellant be given an opportunity of hearing. Both sides are at liberty to place evidence before the ld. Commissioner (Appeals) for consideration. All issues are kept open. The Appeals are thus allowed by way of remand. (Dictated and pronounced in the open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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