2018 (1) TMI 533

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..... Joint Commissioner (AR), for appellant Shri S.B. Ghabawalla, C.A. for respondent ORDER Per: M.V. Ravindran All these five applications are filed by the Revenue for staying the operation of the impugned order-in-appeal No.SK/07-11/LTU MUM/2017-18 dated 8.5.2017. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding of refund of un .....

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..... e would submit that a similar issue came up before Hon'ble Madras High Court in the case of CCE, Coimbatore Vs. Sutham Nylocots - 2014 (306) ELT 255 (Mad.). He would submit that the said decision of the Hon'ble Madras Court specifically discusses the issue of eligibility to avail cenvat credit before the unit is being registered. 5. Learned Chartered Accountant submits that subsequent to the .....

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..... of Hon'ble Karnataka High Court. We find strong force in the contentions raised by learned Chartered Accountant that Hon'ble Karnataka High Court has reiterated their findings in the case of mPortal India Wireless Solutions P. Ltd. in the subsequent decision. As regards the judgment relied upon by learned departmental representative, we find that that was in the case, wherein the assessee was ava .....

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