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Commissioner of Service Tax Ahmedabad Versus M/s. Quintiles Technologies India Pvt. Limited

Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that:- The issue involved has been decided in favour of the appellants in earlier appeals under [2014 (4)288 - CESTAT AHMEDABAD]. The same was upheld by the Hon'ble Gujarat High Court under order [2015 (2)477 - GUJARAT HIGH COURT] which is after the date of filing of appeals by the Revenue. Once the issue has been settled by the jurisdictional High Court, the appeals filed by the Revenue d .....

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been filed by the Revenue against OIA No. AHM-SVTAX-000-APP-093-14-15 dated 15.07.2014 under which the first appellate authority has remanded the appeals for re-quantification of refund claims filed by the appellants, after deciding the issue on merits as per order No. A/10218-10223/2014 dated 04.02.2014, decided by this Bench in the appellants own case. 2. Shri J. Nagori (AR) appearing on behalf of the Revenue argued that on merits the order dated 04.02.2014 passed by this Bench has not been ac .....

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