TMI Blog2018 (5) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the assessee to file separate refund claims - On the issue of eligibility of various input services which the Revenue has found fault, the matter is now well settled in a number of decisions that the impugned credits related to the inputs services / inputs are very much eligible. The controversy concerning ‘relevant date’ to be reckoned for calculating the period prescribed for filing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad rejected the refund claim on the following grounds : (i) The appellant had neither taken the Credit based on the input service invoice / documents in their Cenvat Registers, nor shown in their ER-2 returns filed with the Department, during the relevant period; (ii) that part of the refund claim is hit by time bar under Section 11B of the Central Excise Act; (iii) that they have ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of each unit and also directed the original authority to verify, process and sanction the refund claims as per law. 2. Revenue is aggrieved with the impugned order and has come in appeal on the following main grounds : (a) Respondent was unable to produce proof of availment of cenvat credit based on relevant documents (b) Commissioner (Appeals) erred in concluding that the claim is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its related to the inputs services / inputs are very much eligible. The controversy concerning relevant date to be reckoned for calculating the period prescribed for filing refund claim is also settled in favour of the respondents. In the circumstances, no infirmity is found in the order of the Commissioner (Appeals) for which reason same is sustained and the Revenue appeal is dismissed. ( Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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