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2015 (6) TMI 1035 - CESTAT BANGALORE

2015 (6) TMI 1035 - CESTAT BANGALORE - TMI - Eligibility of refund claim - Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules - Non-taxability of output services - Held that:- the Hon’ble High Court of Karnataka in the case of mPortal India Wireless Solutions (P) Ltd. Vs. CST, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] has already held that the refund cannot be rejected on the ground of non-taxability of output service and eligibility for refund of the CENVAT credit availed .....

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der is set aside. Matter remanded back - ST/804/2010-SM - Final Order No. 21326 / 2015 - Dated:- 12-6-2015 - SHRI B.S.V.MURTHY, TECHNICAL MEMBER For the Appellant : Shri B.G. Chidanand, Advocate For the Respondent : Shri S. Teli, Deputy Commissioner(AR) ORDER PER : B.S.V.MURTHY The refund claim filed by the appellant under the Notification No.5/2006 read with Rule 5 of CENVAT Credit Rules has been rejected on the ground that the output service was not taxable and a portion of the refund claim is .....

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