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Commissioner of Central Excise, Customs & Service Tax Tirupati Versus Durferrite Asea Pvt. Ltd.

2016 (1) TMI 107 - CESTAT BANGALORE

100% EOU - filing of more than one refund claims per quarter - claim for refund of the accumulated CENVAT credit on input services - scope of the revenue's contention beyond the period of limitation - Held that:- The said issue was settled at the lev .....

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t impugned orders allowing the appeals.

As such, it was not open to the Revenue to enlarge the scope of the proceedings by including some fresh grounds in their memorandum of appeal before the Commissioner (Appeals) or in the memorandum o .....

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e Revenue can be disposed on the sole ground of being beyond the earlier proceedings i.e. the show-cause notice, the earlier orders of the Assistant Commissioner as also the earlier orders of the Commissioner(Appeals) attaining finality. - Decided ag .....

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three appeals filed by the Revenue are being disposed of by a common order. 2. After hearing both the sides duly represented by Shri Pakshi Rajan, Asst. Commissioner (AR) and Shri V. Ravindran, Advocate, I find that the appellant is a 100% EOU and wa .....

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VAT credit, in terms of the provisions of Rule 5 of CENVAT Credit Rules. They were issued a show-cause notice proposing to reject the refund claim on the ground that they have filed the claim two times in a quarter whereas they should have filed one .....

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on of the Revenue is not appropriate and assessee is entitled to the claim of refund even if claimed two times in a quarter. Accordingly he allowed the appeals vide his Orders-in-Appeal. The said orders were reviewed by the Committee of Commissioners .....

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ground i.e. the appellant who is a 100% EOU have been availing common CENVATable services even in respect of the other two DTA units. Commissioner (Appeals) vide his impugned orders did not accept the Revenue's appeals and rejected the same. Henc .....

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the Commissioner (Appeals) vide his orders accepting the assessee's appeals, which were also reviewed and found to be correct. It was in consequence to the said orders that the Assistant Commissioner and Commissioner (Appeals) passed the present .....

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