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2015 (12) TMI 1088 - CESTAT BANGALORE

2015 (12) TMI 1088 - CESTAT BANGALORE - TMI - Refund of the CENVAT credit of duty availed on various raw materials and input services in terms of the provisions of Rule 5 of CENVAT Credit Rules 2004 - Held that:- There is a direct decision of the Tribunal in the assessees own case reported as CC & ST Vs Bioplus Life Sciences Pvt Ltd., [2014 (11) TMI 954 - CESTAT BANGALORE]. In the said decision, identical input services were involved which were held as cenvatable input services by the lower auth .....

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r. Ashok Deshpande, Adv, RAVISHANKAR & CHANDER KUMAR ADVS : For the Appellant Mr. MOHAMMAD YUSUF, A.R. : For the Respondent ORDER: Per : ARCHANA WADHWA All the four appeals are being disposed of by a common order as the issue involved is identical. The appellant is a 100% EOU engaged in the manufacture and export of pharmaceuticals and neutraceuticals. The issue involved in the present appeal is refund of the CENVAT credit of duty availed on various raw materials and input services in terms .....

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