TMI Blog2019 (5) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... hanges made in the service tax the Government of India, Tax Research Unit. The impugned order to the extent it is contested is liable to be set aside and accordingly set aside - appeal is allowed - Service Tax Appeal No. ST/42732 of 2018 - FINAL ORDER No. 40805/2019 - Dated:- 7-5-2019 - MR P. DINESHA, Judicial Member For the Appellant : Shri Harish Bindumadhavan, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem in full, which will lead to accumulation of Cenvat credit; that in order to encash the unutilized/accumulated Cenvat credit for the period January 2016 to March 2016, a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 on 28.11.2016 was made; that appellant filed a refund claim under Rule 5 of CCR, 2004 for ₹ 1,03,04,290/-, within the time limit of one year from the date of rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; that he remanded rejection of ₹ 87,286/- for verification of documents, but, upheld the order of the adjudicating authority in respect of ₹ 2,36,666/- as ineligible input services. 3. Heard Shri Harish Bindumadhavan, Ld. Advocate for the assessees and Shri L. Nandakumar, AC, Ld. DR, for the Revenue. 4. Ld. Advocate made oral and written submissions. He places relian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and input services used in such exports and allowed the appeal in favour of the appellant. 5. Ld. DR reiterated the findings of the lower authorities. 6. Having perused the material on record as also the decision of the Tribunal in the assessee s own case, I find that identical issue has been decided by this Bench, in appellant s own case, for a different period and hence, I see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions relied on by the Ld. Advocate and nor did he file any contrary order/decision in his support. In view of the forgoing, I hold that the impugned order to the extent it is contested before me is liable to be set aside and accordingly set aside, the appeal is allowed with consequential relief, if any, as per law. (Operative part of the Order dictated in the Open Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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