2024 (6) TMI 47

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..... Mr. Rahul Angadi, CA for the Respondent ORDER The respondents, a 100% EOU, are engaged in export of Inventory Management Services and are registered with Service Tax Department; the respondents have filed refund claims totally amounting to Rs. 51,80,415/- under Rule 5 of Cenvat Credit Rules, 2004 and in terms of Notification No. 5/2006-CE (NT) dated 14.03.2006. The original authority sanction .....

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..... re, the impugned order is liable to be set aside to that extent. 3. Mr. Rahul Angadi, learned Chartered Accountant for the respondents submits that it is not open for the Department to question the eligibility of certain services to credit at the time of granting refund as held in Convergys India Pvt. Ltd. 2009- TIOL-888-CESTAT-DEL. He further submits that in terms of Circular 120/01/2010-ST date .....

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..... : a. Interplex Electronics - 2011 (23) STR 189 b. Emco Ltd. V. Commissioner of Central Excise, CESTAT Mumbai [A/85447-85448/2023 dated 20.03.2023] c. Commissioner of Central Excise, Delhi V. Maruti Suzuki India Ltd. [2023:PHHC:143925-DB] d. Hindustan Coca Cola [2011-TIOL-762] e. Tata Steel Ltd. v. Commissioner of Central Excise & Service Tax, Jamshedpur [SERVICE TAX/0070271/2013] 5 .....

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