9911796707
TMI Blog2017 (8) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 under the category of Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Aug'08 & Sep'08 1,38,86,695/- 1,14,05,930/- 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 gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He submitted that the period involved is prior to 01.04.2011. The issue whether assessee is eligible for credit on the subject services is settled by larger number of decisions. Further, the issue regarding the credit availed on invoices issued to the unresigstered premises is also settled by the decision in the case of m Portal. He submitted that the period pertains to the year 2008 and the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ES 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.
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