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LSI India Research & Development Pvt Ltd Versus Commissioner of Service Tax Bangalore (Vice-Versa)

2016 (5) TMI 678 - CESTAT BANGALORE

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 .....

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CENVAT Credit Rules - Certain services do not have nexus with the output services - Appellant contended that almost 24 services were involved and the Commissioner (Appeals) has discussed only about 11 services and has not given any finding on the ba .....

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ned 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 declarati .....

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is not available to the department, the same would not be considered as a bar for examining the assessee's refund claim. - Appeals disposed of - ST/1944/2011-DB, ST/2001/2011-DB, ST/2137/2011-DB, ST/2138/2011-DB - Final Order No. 20275-20278/2016 - .....

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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 C .....

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ed with the service tax department. For the second period starting from October 2008 to march 2008 Commissioner (Appeals) has allowed refund in respect of certain services by holding that they have direct nexus with the out-put services but has rejec .....

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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 .....

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ces have been held to be CENVATTABLE input services having nexus with the output services. 5. Revenue is aggrieved with the impugned order of Commissioner (Appeals) on the ground that he has remanded the matter to the lower authorities for quantifica .....

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