2015 (9) TMI 210

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..... ith and it has been laid down as to how the time limit has to be calculated for the purpose of sanction of refund under Rule 5 of CENVAT Credit Rules 2004. - Matter remanded back - Decided in favour of Revenue. - ST/1497/2010-SM, ST/1498/2010-SM, ST/1499/2010-SM, ST/1500/2010-SM, ST/1501/2010-SM - - - Dated:- 3-3-2015 - B. S. V. Murthy, Member (T),J. For the Appellant : Mr N Jagadish, AR .....

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..... aiting for listing the other appeals. I find these submissions to be correct. Accordingly, I consider that it would be appropriate to take up the appeals listed today for hearing. 3. Out of the five appeals listed, only in Appeal No. ST/1497/2010, the amount involved is more than ₹ 5,00,000/-. Therefore Appeal Nos. 1498 to 1501/2010 have to be rejected in view of the decisions of the Hon& .....

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..... f nexus between the input services and out-put service. 5. He fairly submits that as regards nexus, there are several decisions of this Tribunal as well as Hon'ble High Court of Karnataka which have settled the issue in favour of the assessee and therefore he would not be presenting detailed arguments on this issue. However as regards limitation, in the absence of any finding, it is necessa .....

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