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TMI Blog2017 (7) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... irection to re-determine the issue of refund of ₹ 1,19,18,476/- - appeal allowed by way of remand. - ST/1873/2010-CU[DB] - ST/A/70617/2017-CU[DB] - Dated:- 6-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) Shri Hrishikesh (Advocate) for Appellant Shri Mohd Altaf (Assistant Commissioner) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.310-ST/APPL/NOIDA/10 dated 30 September, 2010 passed by Commissioner (Appeals) Customs and Central Excise, Noida. 2. Brief facts of the case are that the appellant was a STPI Unit and was engaged in the business of providing various value adde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on behalf of International Vendor in respect of import to services invoices for acceptance in the nature of service, value of service, place of service, mode of payment and date of service as required under Cenvat Credit Rule, 2004. The appellant contested the said show cause notice. The said show cause notice was decided through Order-in-Original dated 10.05.2010 through which refund of ₹ 4,67,76,004/- was allowed and claim for refund of ₹ 2,30,64,488/- was rejected. The appellant preferred appeal against the quantum of refund rejected before the Commissioner (Appeals). The learned Commissioner (Appeals) through impugned Order-in-Appeal dated 30.09.2010 allowed the refund of ₹ 1,11,46,012/- and disallowed the refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed nor any show cause notice is issued for denying any credit availed by them. Therefore, the finding of Original Authority and that of learned Commissioner (Appeals) are not sustainable insofar as the same are concerned with holding that some part of the Cenvat Credit avaidled by the appellant was not admissible to them. He has relied on Final Order No. A/70877/2016-SM dated 10.08.2016 passed by this Tribunal in the case of HCL Comnet Systems and Services Ltd. v/s CCE and Final Order No. A/70385/2017-EX dated 10.04.2017 passed by this Tribunal in the case CCE, Noida v/s Free Scale Semiconductors India Pvt. Ltd. Further, the Counsel for appellant has submitted that even if the appellant was providing taxable and non-taxable output ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,476/- by following the ruling of Hon ble Karnataka High Court in the case of MPortal India Wireless Solutions Pvt. Ltd. v/s CST, Bangalore and above stated two final orders passed by this Tribunal and decide the issue afresh. We also direct the appellant to submit all the documents required and if they were already submitted to the learned Commissioner (Appeals) they may point out through which communication the same submitted and also seek if any additional document are required by the Learned Commissioner (Appeals) for examination of the issue and submit the same alongwith copies of above stated of final orders of this Tribunal and the case law in the case of MPortal India Wireless Solutions Pvt. Lt d. The learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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