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2016 (9) TMI 988 - CESTAT ALLAHABAD

2016 (9) TMI 988 - CESTAT ALLAHABAD - TMI - Refund claim - Cenvat Credit lying unutilised in their books of account - for the period of April 12 to June 12 - export of information technology software service and business support service and availing Cenvat credit of service tax on input service - Held that:- it is found that both the orders passed i.e. one is in the appeal filed by the assessee on inadmissibility of refund claim of ₹ 55,30,685/- and other is in the appeal filed by Revenue .....

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and remand the matters to the Ld. Commissioners (Appeals) with the direction to take up both the appeals together for denovo disposal and after hearing the parties to pass a reasoned order in accordance with law. - Appeals allowed by way of remand - S.T. Appeal Nos. 53506 & 54531/14 - Final Order No. 70614-70615/2016 - Dated:- 5-7-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta & Vaibhav Dixit, both Advs. for the Appellant (s) Shri .....

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ervice etc. They are exporting information technology software service and business support service and availing Cenvat credit of service tax on input service. On 20/02/13, the appellant filed refund claim for ₹ 14,13,72,490/- under Rule 5 of CCR read with notification no. 27/2012-CE dated 18/06/12 for claiming refund of Cenvat Credit lying unutilised in their books of account for the period of April 12 to June 12. SCN dated 24/06/13 was issued proposing denial of refund claim of ₹ 6 .....

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,35,62,158. 3. Being aggrieved, both the appellant assessee and the Revenue preferred appeal before the Ld. Commissioner (Appeals). The assessee filed their appeal on 18/10/13 and the revenue filed their appeal on 24/12/13. The Appeal of the assessee appellant was taken up for hearing and was disposed of by order dated 26/12/13 by the Commissioner (Appeals), without fixing the appeal of the Revenue together for disposal. 4. Disposing of the appeal of the appellant assessee, the following order w .....

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sa related services of legalization or attestation of birth certificate and degree certificate, only in respect of the employees of the appellant and not for the family. The exact amount to be refunded is be re-quantified by the refund sanctioning authority after verification of the documents, observance of procedure and compliance of the conditions as laid down in the law during the relevant time. iii. The input service credit & consequent refund of ₹ 7012/- on Maintenance of Automati .....

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