2016 (11) TMI 235

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..... subheading 8452 30 of the First Schedule of CETA 1985. The appellant being a 100% EOU is not in a position to utilise the CENVAT credit availed on input and input services in terms of provisions of CENVAT Credit Rules 2004, hence the appellant in Form-A along with the relevant document as prescribed in the Notification No.5/2006 CE dated 14.3.2006 as amended issued under Rule 5 of CCR, 2004 on 21.12.2010 filed the refund claim for different period as shown in the table below: Appeal No. OIO OIA Period Amount E/28339/2013 No.1/2011 dated 3.1.2011 No.356/2013 dated 26.8.2013 July September 2009 Rs.1,16,241/- E/28340/2013 No.42/2011 dated 24.6.2011 OIA No.367/2012 dated 28.8.2013 January March 2010 Rs.1,67,863/- E/28341/2013 .....

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..... the case to the adjudicating authority. The learned counsel further submitted that in the impugned order, the learned Commissioner (A) has failed to appreciate that the adjudicating authority has given detailed findings and also considered the report of the jurisdictional range officer before sanctioning the refund of the unutilised CENVAT of duty and service tax paid on the input and input service. He further submitted that once the availment of CENVAT credit of duty or service tax paid on inputs or input services is accepted and not objected to, the refund proceedings in terms of Notification No.5/2006 dated 14.3.2006 under Rule 5 of CCR cannot be used to determine at that stage whether a service or goods is an input service or input or .....

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..... OL-965-CESAT-MUM. * Tufropes Pvt. Ltd. vs. CCE, Vapi: 2012 (277) ELT 359 (Tri.-Ahmd.)   3 Export (Clearance)   * M/s. MTR Foods Ltd. vs. CCE, Bangalore: 2011-TIOL-947-CESTAT-BANG. * Semco Electric Pvt. Ltd. vs. CCE, Pune: 2011-TIOL-1579-CESTAT-MUM.   4 Job Work Charges   * CCE, Nagpur vs. Ultratech Cement Ltd.: 2010 (20) STR 577 (Bom.)   5 Professional Charges   * Jeans Knit Pvt. Ltd. vs. CC, Bangalore: 2011 (21) STR 460 (Tri.-Bang.) * M/s. Life Long Indian Ltd. vs. CCE, Delhi-III: 2011-TIOL-832-CESTAT-DEL.   6 Repair and Maintenance (factory building)   * Zydus Nycomed Healthcare Pvt. Ltd. vs. Belapur: 2013-TIOL-537-CESTAT-MUM.   7 Repair and Maintenance (Machinery) &n .....

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