2018 (2) TMI 612

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..... e assessee to result in filing application under Section 11B of the Central Excise Act, 1944 claiming refund of duty - demand of duty set aside - appeal allowed - decided in favor of appellant. - E/86059/2015 - A/92031/2017 - Dated:- 15-9-2017 - Shri C J Mathew, Member (Technical) Ms Anjali Hirawat, Advocate for appellant Ms Trupti Chauhan, Assistant Commissioner (AR) for respondent .....

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..... ner of Central Excise (Appeals), Mumbai-II in order-in-appeal no. CD/144/Belapur/15 dated 9th February 2015. 2. Heard Learned Counsel for appellant and Learned Authorized Representative. Learned Authorized Representative reiterated the orders of the lower authorities. 3. Learned Counsel relies upon the decision of the Hon ble High Court of Madras in ICMC Corporation Ltd v. CESTAT Chennai [2 .....

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..... ed to take note of as per Rule 6(5) of the Cenvat Credit Rules, 2004. as there is no dispute of the fact that a sum of ₹ 3,21,308/- available as Cenvat credit was in respect of input services, which are given under Rule 6(5) of the Cenvat Credit Rules, 2004. When that being the case, in respect of those services specifically mentioned under Rule 6(5) of the Cenvat Credit Rules, 2004 as it ex .....

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