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IGS IMAGING SERVICES INDIA PVT. LTD. Versus COMMISSIONER OF S.T., BANGALORE

2015 (12) TMI 949 - CESTAT BANGALORE

Denial of refund claim - Unutilized CENVAT Credit - Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 5/2006-C.E. (N.T.) - whether the lower authorities were correct in rejecting the refund claim on the ground that the same was filed beyo .....

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iples are applied to the present case, the appellant would be eligible for refund in respect of the amounts received after 18-11-2007. Accordingly, the appeal is allowed to the extent of refund claim on the basis of receipt of payments to the service .....

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otex case [2015 (3) TMI 346 - CESTAT BANGALORE] by the Tribunal - Decided in favour of assessee. - ST/514/2011-SM - Final Order No. A/20734/2015 - Dated:- 16-3-2015 - Shri B.S.V. Murthy, Member (T) Shri S. Ananthan, CA, for the Appellant. Shri S. Tel .....

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e 5 of Cenvat Credit Rules 2004 read with Notification No. 5/2006-C.E. (N.T.). 2. The issue before me is whether the lower authorities were correct in rejecting the refund claim on the ground that the same was filed beyond the period of one year .....

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Ltd. v. CST, Bangalore [2012 (27) S.T.R. 134 (Kar.)] and therefore the impugned order has to be set aside and the refund claim has to be allowed. Alternatively, he would submit that the decision of this Tribunal in the case of Apotext Research Pvt. L .....

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, in addition to amount already held admissible by the Commissioner (Appeals), some more amount would become admissible since for the services rendered from 1st September onwards consideration was received only from end November 2007. Further he woul .....

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this also requires to be corrected. 4. Learned AR would support the order of Commissioner (Appeals). 5. I have considered the submissions. In paragraph 6 of the impugned order, the learned Commissioner has clearly held that the assessee is .....

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l authority s order rejecting the refund claim on the ground that the final service was not taxable is not correct. Nevertheless in the order portion after observing that the date of limitation for counting the date for limitation it should be 16-11- .....

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