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Pr. Commissioner, CGST, Mumbai South Versus Tata Consultancy Services Ltd.

2018 (1) TMI 533 - CESTAT MUMBAI

100% EOU - Refund of unutilized CENVAT credit - rejection on the ground that refund claims have been filed prior to the registration of the particular services exported - Held that: - reliance placed in the case of mPortal India Wireless Solutions P. .....

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/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 - M/90944-90948/2017 - Dated:- 26-12-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri M.K. Sarangi, Joint Commissioner (AR), fo .....

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ides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding of refund of unutilized cenvat credit lying in the balance of the respondent herein. The respondent had filed refund claims of the said amount with .....

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ate authority, after considering the submissions and also the records, set aside the order-in-original and allowed the appeals. 4. Learned departmental representative while arguing the stay petitions, submits that the first appellate authority has wr .....

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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 .....

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e reiterated their findings in the judgment of mPortal India Wireless Solutions P. Ltd., wherein it is held that registration of a unit which exports the services is not required for claiming the refund of the cenvat credit lying in balance. 6. On pe .....

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