2015 (12) TMI 1088 - AT - Service Tax

Refund of the CENVAT credit of duty availed on various raw materials and input services in terms of the provisions of Rule 5 of CENVAT Credit Rules 2004 - Held that - There is a direct decision of the Tribunal in the assessees own case reported as CC & ST Vs Bioplus Life Sciences Pvt Ltd., 2014 (11) TMI 954 - CESTAT BANGALORE . In the said decision, identical input services were involved which were held as cenvatable input services by the lower authorities and the appeal filed by the Revenue stands rejected. Inasmuch as the issue stands decided in favour of the assessee, we deem it fit to set aside the impugned orders and remand the matters to the original adjudicating authority for processing the appellants refund claim - Appeal disposed of.

Summary

The judgment by Appellate Tribunal CESTAT Bangalore involves a 100% EOU seeking refund of CENVAT credit on raw materials and input services. The Tribunal decided in favor of the appellant, setting aside the impugned orders and remanding the matters for processing the refund claim within four months. The decision was based on previous rulings in favor of the assessee.