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2016 (6) TMI 276 - CESTAT BANGALORE

2016 (6) TMI 276 - CESTAT BANGALORE - TMI - Period of limitation - Admissibility of refund claim of Cenvat credit - Rule 5 of the Cenvat Credit Rules 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006 - Support services of business or commerce - input services received and consumed for export of output services - consideration received in foreign currency in terms of Rule 4 of the Export of Service Rules, 2005 - Held that:- the impugned order is set aside and the matter is remanded .....

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s of which he has upheld the Order-in-Original dated 29.07.2011 passed by Assistant Commissioner, Mangalore. Brief facts of the case are that the appellants are a private limited company registered under the Companies Act 1956. They are engaged in providing IT enabled services in terms of Mortgage banking, back office and other support services relating to loan processing in terms of verification of title, deposit, employment, mortgage, insurance and other data entry support services to their pa .....

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ut services such as security agency service, telecommunication services, renting of immovable property services, cleaning services, chartered accountant service, manpower recruitment service etc. In this background the appellant filed 3 refund claims in terms of Rule 5 of the Cenvat Credit Rules 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006 as detailed below: Sl. No. Date of filing refund claim Period Refund of input ST claimed 1 29.03.2010 April 2008 to March 2009 ₹ 3,38 .....

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ing the refund claim as 22.03.2011, the refund claim filed is hit by limitation as specified under Section 11B of the Central Excise Act 1944 and the document as contemplated in Notification No. 5/2006 were not produced and finally that the appellant has filed the refund claim on half yearly basis instead of quarterly basis. Learned counsel for the appellant submitted that the appellant filed 3 appeals numbering ST/1994/2012, ST/1995/2012 and ST/1993/2012 as all the appeals had arisen out of the .....

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