2016 (12) TMI 386

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..... rought out on record that during the relevant period they had complied with the condition of the notification by not availing the CENVAT credit on input services - Accordingly, I do not see any discrepancy in the order of the Commissioner (Appeals). In the result, the appeals being devoid of merit are dismissed - decided against appellant-assessee. - E/10427-10429/2013 - A/11117-11119/2016 - Date .....

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..... or export. On adjudication the refund claims were rejected. Aggrieved by the same, the appellants filed appeals before the Commissioner (Appeals) who, in turn rejected the appeals. Hence the present appeals. 4. Ld. A.R for the Revenue submits that the appellant had not specifically brought out on record that during the relevant period they had complied with the condition of the notificati .....

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