2018 (2) TMI 617

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..... e ORDER Per: Dr. D.M. Misra Heard both sides. 2. The limited issue for determination in the present case is: whether the Appellants are entitled to cash refund of accumulated credit of service tax paid on various input services used in the manufacture of goods exported which could not be utilized for domestic clearance, under Rule 5 of the CCR, 2004. 3. The ld. Commissioner (Appeals) has allo .....

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..... g judgments: "i) C.C.E. Delhi III Vs. Holister Medical India Pvt. Ltd. - 2017 (49) STR 426 (Tri-Del.) ii) C.C.E. , Delhi III Vs. Mindarika Pvt. Ltd. - 2015 (39) STR 309 (Tri-Del.) iii) Silinx India Technology Services (P) Ltd. Vs. C.C.E. & S.T., Hyderabad IV. iv) Arm Embedded Technologies Pvt. Ltd. Vs. C.C.E. & Cus & S.T, Bangalore - 2016 (45) STR 133 (Tri-Bang.) v) BS & B Safety Systems Indi .....

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..... 2015 (324) ELT 5\670 (SC) xv) Aurolab Vs. C.C.E., Madurai - 2017 (51) STR 22 (Tri-Chennai) xvi) Alliance Global Services IT India P. Ltd. Vs. C.C.C.E. & S.T., Hyderabad IV. - 2017 (49) STR 235 (Tri-Hyd.) xvii) Sai Life Sciences Ltd. Vs. C.C.E. & S.T., Hyderabad IV. - 2017 (51) STR 55 (Tri-Hyd.) xviii) Commissioner Vs. Dynamic Industries Ltd. - 2014 (307) ELT 15 (Guj.) 5. Ld. A.R. for the Rev .....

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