TMI Blog2017 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... also placed in the case of M/s Xilinx India Technology Services Pvt. Ltd. Versus The Commissioner. C.C. E&ST, Hyderabad-IV [2016 (7) TMI 598 - CESTAT HYDERABAD] - refund allowed - appeal dismissed - decided against Revenue. - ST/30869 & 30870/2016 - A/30454-30455/2017 - Dated:- 22-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P.S. Reddy, Assistant Commissioner (AR) for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel Sh. G. Prahlad appearing for the respondent reiterated the findings in the impugned order. He submitted that the Commissioner (Appeals) has rightly taken note of the amendment brought forth in Rule 5 of CENVAT Credit Rules, 2004 w.e.f. from 01.04.2012. The word used for providing the output services in Rule 5 of CENVAT Credit Rules, 2004 has been deleted w.e.f. from 01.04.2012 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced as under: 5. I have carefully considered the documents and the submissions. The material period in the instant case is spread over October 2013- March 2014. The dispute is on the legal sustainability of the partial rejection of the claims filed by the appellant under Rule 5 of CCR 2004. Under Notification No. 18/2012-CE (NT) dated 17.03.2012, made effective from 01.04.2012, co-r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appellant annexing the role of each of the impugned services, in response to the memo. The summary denial of credit/refund on the ground of lack of nexus without discussing the scope of usage and considering the appellant s claims on it, without passing a speaking order on the contentions raised, is bad in law, and a cause for judicial displeasure recorded in several pronouncements. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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