2017 (10) TMI 1038

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..... sed for maintenance and repair - refund allowed. However, the appellant are not entitled to get refund in respect of the services availed prior to the period for which they have claimed the refund. Appeal allowed in part. - E/85754/13 - A/89514/17/SMB - Dated:- 12-9-2017 - Shri Raju, Member (Technical) Shri Dileep More, Asst.Manager for the appellant Shri S.V. Nair, AC (AR) for .....

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..... ce and repair services has been allowed. He further argued that same amount of cenvat credit has been disallowed as it pertain to invoices which were more than one year old. He argued that there is no time limit prescribed for this purpose in law. 3. Ld. AR relied on the impugned order. He specifically relied on Renfro India Pvt. Ltd. - 2016 (43) STR 385 where the credit taken for services .....

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..... input services used in or in relation to manufacture of final products which is cleared for export under bond or letter of undertaking. However, prior to 14-3-2006 Notification No.11/2002-C.E. (N.T.), dated 1-3-2002 provided for such refunds under Rule 5 of the Cenvat Credit Rules, 2002. The said notification provided for refund of Cenvat credit of specified duty allowed in respect of inputs used .....

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