TMI Blog2017 (8) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... ds "activities related to business" - there is no ground to grant stay of the impugned order - appeal dismissed - decided against Revenue. - ST/MISC/40037-40041, 40199/2017 in ST/40139-40144/2017 - 40237-40242/2017 - Dated:- 1-6-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Shri B, Balamurugan, AC (AR) For the Respondent - Shri R. Rajaram, Cons. ORDER Per: Sulekha Beevi C.S. The above applications are filed by the department seeking stay of execution of the Order-in-Appeal which allowed the refund claim filed under Rule 5 of Cenvat Credit Rules, 2004. 2. The respondent is an Export Oriented Unit holding service tax registration und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24,80,765/- 5 99/2015 (STA-I) (STA-III Dt 17.11.15 25/2015 (R) Dt 16.09.15 Oct'08 55,07,536/- 50,53,688/- 4,53,848/- 6 41/2016 (STA-I) (STA-111) Dt 24.02.16 34/2015 (R) Dt 04.01.16 Nov'08 Dec'08 1,06,88,021/- 90,40,355/- 12,51,036/- 3. After due process of law, the original authority partially granted the refund to the tune of ₹ 94,45,355/- and rejected ₹ 1,47,26,658/-. Against this, respondents filed appeal before Commissioner (Appeals), who allowed the appeals. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit as it included the words activities related to business . The other grounds pointed out by the learned authorized representative for department, respondents availed credit on invoices issued for registered premises as also been settled by the High Court of Madras in the case of Commissioner of Service Tax, Chennai-I Vs CES TAT Scio Inspire Consultancy Services India Pvt. Ltd reported in 2017 (4) TMI 943 MHC and the same has been maintained by various jurisdictional High Courts. For these reasons, we do not find any ground to grant stay of the impugned order. Stay applications are dismissed. List the cases for regular hearing in normal course. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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