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2016 (5) TMI 678 - CESTAT BANGALORE

2016 (5) TMI 678 - CESTAT BANGALORE - TMI - Refund of Cenvat credit - Rule 5 of CENVAT Credit Rules - Appellant not registered with the Service tax department during the relevant period - Held that:- the issue relating to registration is no more res integra and settled by the Hon'ble Karnataka High Court decision in the case of Mportal India Wireless Solutions Pvt Ltd Vs CST Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], therefore, no merits found in the objection raised by the Revenue. < .....

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ssue of input-output nexus can only be examined and verified at the level of the adjudicating authority. Inasmuch as the matter already stands remanded to the original adjudicating authority, we deem it fit to remand the entire proceedings to him for fresh examination in the light of declaration of law by the Tribunal in various decisions, which the appellant would place before the original adjudicating authority. However we make it clear that as we have already held that the objection of the as .....

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appeals; two filed by the assessee and two filed by the Revenue are being disposed of by a common order as the issue involved is identical and they arise out of the same impugned order passed by Commissioner (Appeals). 2. After hearing both sides, we find that the issue relates to refund of CENVAT credit in terms of the provisions of Rule 5 of CENVAT Credit Rules. The period involved is May 2008 to September 2008. The lower authorities have rejected the refund claim on the ground that during th .....

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Karnataka High Courts decision in the case of Mportal India Wireless Solutions Pvt Ltd Vs CST Bangalore [2012(27)STR 134 (Kar)]. As such we find no merits in the above objection raised by the Revenue. 4. As regards the balance amount, the appellants contention is that almost 24 services were involved and the Commissioner (Appeals) has discussed only about 11 services and has not given any finding on the balance services. Learned Counsel for the assessee also draws our attention to various deci .....

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