9911796707
TMI Blog2010 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2006. It is the submission that the provisions of Rule 5 of the Cenvat Credit Rules, 2004 during the material period will be applicable and it is for the appellant to conform to the relevant rules. It is the submission that the appellant has not conformed to the provisions of Rule 5 of the Cenvat Credit Rules – Held that: - that the points which have been raised by the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant has filed this Miscellaneous application bearing No. ST/Misc./23/2010 for considering additional grounds of the appeal which were not taken in their appeal memorandum. After hearing both sides, we find that the Misc. application raises some important grounds which go to the root of the matter. In view of this, the Miscellaneous application is allowed and the additional ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the refund claim filed by the appellant is being challenged and to the extent which is allowed their appeal, it is the submission that the Revenue has not filed any appeal. 3. Ld. JDR submits that the issue involved in this case is regarding refund claim during the period from September 2004 to March 2006. It is the submission that the provisions of Rule 5 of the Cenvat Credit Rules, 2004 du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel submits that the appellant is eligible for availing Cenvat Credit as per the provisions of paragraph 6.11 of the Foreign Trade Policy and the Hand book of procedures. It is the submission that with effect from 10.09.2004, the appellant is eligible to avail the Cenvat credit on service tax paid. It is the submission that the appellant being registered as a manufacturer of software and such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout expressing any opinion on the merits of the case, the impugned order to the extent it rejected the refund claim filed by the appellant prior to 1.5.2006 is set aside and the appeal is allowed by way of remand to the adjudicating authority to re-consider the issue afresh by following principles of natural justice. The appeal is disposed off as indicated above. (Pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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