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TMI Blog2017 (10) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... ore they are entitled to 100% credit of the refund in terms of Rule 6(5) of the CCR, 2004. The Final order is amended to the extent that the original authority will also consider these findings while deciding the refund claim of the applicant - ROM application allowed. - ST/ROM/20197/2017 In ST/636/2010 - Misc. Order No. 20413/2017 - Dated:- 27-9-2017 - Shri S.S Garg, Judicial Member Shri Siddeshwar Yelamali, Chartered Accountant For the Appellant Dr. Ehilmathi, Jt. Commissioner(AR) For the Respondent ORDER The applicant has filed an application seeking rectification of mistake in the Final Order No.21415/2016 dt. 16/12/2016 passed by this Tribunal. The applicant has further stated that the said order pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eering service ii. Management consultant service iii. Real estate agent service iv. Security agency service v. Banking service vi. Erection, commissioning or installation service 2. Heard both the parties and perused records. 3.1. The learned counsel for the appellant submitted that the additional grounds raised by the applicant in his application dt. 19/03/2015 were not considered by this Tribunal while deciding the appeal of the appellant. He further submitted that the Tribunal vide Final Order No.21415/2016 dt. 16/12/2016 remanded the case to the original authority for considering the refund claim in accordance with law as regards other aspects except the eligibility in respect of services. He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide its order dt. 16/12/2016 has not considered these additional grounds which were raised by the applicant by filing miscellaneous application on 19/03/2015. Further I also find that as per Rule 6(5) of the CENVAT Credit Rules, 2004 which is reproduced above, all these services have been specifically been covered in the said rule and all these services have been rendered in connection with taxable services as well as exempted services and therefore they are entitled to 100% credit of the refund in terms of Rule 6(5) of the CENVAT Credit Rules, 2004. Further the applicant has also relied upon the judgment of GTL Infrastructure Ltd. 2016(45) STR 389 (Tri. Mum.)] wherein the Honble Tribunal held as under:- In the instant case, the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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