2011 (11) TMI 279

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..... ST dated 19.02.2008. The appellant no longer claims refund. Hence, they are at liberty to agitate before the original authority for re-credit of the amounts in CENVAT account by citing the relevant provisions of law and relevant decisions if any. For this limited purpose, the order is set aside and matter is remanded back to the original authority. - E/1034 & 1035/2010 - - - Dated:- 9-11-2011 - .....

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..... ervice as an 'input service' under Rule 2(l) of the CENVAT Credit Rules 2004 and accordingly took the credit. Subsequently, in the face of audit objection, they reversed the credit. However a refund of the amount was claimed, which gave raise to the present proceedings. 2. In each appeal, it is contended that the refund is admissible under Notification No. 41/2007-ST dated 06.10.2007 as amended .....

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..... te before the original authority for re-credit of the amounts in CENVAT account by citing the relevant provisions of law and relevant decisions if any. For this limited purpose, I set aside the impugned orders and remand the cases to the original authority. Needless to say that the appellant should be given reasonable opportunity of hearing. (Pronounced and dictated in open Court) - - TaxTMI .....

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