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Concurrent Tech India Pvt Ltd. Versus Commissioner of Service Tax Bangalore

2015 (12) TMI 543 - CESTAT BANGALORE

Denial of refund claim - Accumulated CENVAT Credit - FIRCs received for the exports made are not in the name of the appellant - Held that:- unable to find out legal provisions which provides that in case of change in the name, refund claim is not adm .....

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rt of any legal provision cannot be sustained - Decided in favour of assessee. - ST/761/2011-SM - Final Order No. 20727 / 2015 - Dated:- 16-3-2015 - SHRI B.S.V.MURTHY, TECHNICAL MEMBER For the Petitioner : Shri S.ANANTHAN, C.A. For the Respondent : S .....

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Notification No.5/2006 has been rejected on the ground that the FIRCs received for the exports made are not in the name of the appellant. 2. The learned CA submits that the name of the appellant company had changed w.e.f. 13/02/2008 and other than t .....

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