2011 (2) TMI 33

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..... essential for the output service rendered by the respondents and directed the original authority to reconsider the refund claim in the light of the CBEC Circular No. 120/1/2010 - original authority has passed an order in terms of remand directions, not legal, the appeal has become infructuous – Appeal rejected - ST/1878/2010 - - - Dated:- 4-2-2011 - Mr. P.Karthikeyan, JJ. Mr. Harish, JD .....

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..... rvice, Renting of Immovable Property service, Telecom and Internet service, Security Agency Service etc. As the unit is engaged in export of the output service generated by it, it had sought refund of the accumulated Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006 dated 14.03.2006. The refund was claimed for an amount of Rs. 4,19,870/-. After examining the .....

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..... es involved were essential for the services exported and directed the original authority to re-examine the refund claim. 2. Today, the Counsel appearing for the respondents submits that the original authority has already passed fresh order pursuant to the remand directions contained in the impugned order. The respondents have already received the amount originally claimed and disallowed by the .....

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