2017 (8) TMI 1686

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.... Member (J) 1. This appeal is directed against Order-in-Appeal No. 132/2015(H-IV)ST, dt. 12.09.2016. Heard both sides and perused records. 2. On perusal of records, it transpires that the issue is regarding rejection of refund claims filed by the appellant as per Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT). It is undisputed that the appellant is an exporter of s....

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....quently reversed/made the debit entry for the quarters in question, on 28.07.2014 I find that the lower authorities have misdirected themselves while recording a finding that the conditions in notification are not met at the threshold. In the case in hand, when it is a fact that the appellant is an exporter of services and eligible to avail Cenvat credit and utilised the services, there is no scop....