2014 (8) TMI 260

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..... mar, CA PER : B S V Murthy The miscellaneous application filed by the Revenue for early hearing is dismissed as infructuous as the appeal itself is taken up for final hearing. 2. The issue involved is refund claim of CENVAT Credit paid on input service used in output services which are exempted, as a result of which there was accumulated CENVAT Credit. The total amount of CENVAT credit is Rs. 1 .....

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..... the relevant period. In view of the above, the respondent is eligible for refund claim. In the result, the impugned order is set aside and the matter is remanded to the original authority with a direction that as directed by the Commissioner (A) in the impugned order he should verify the eligibility of the input services for the CENVAT credit and thereafter determine the amount of admissible. (O .....

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