9911796707
TMI Blog2023 (5) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... INSTRUMENTS (INDIA) PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [ 2014 (9) TMI 1135 - CESTAT, BANGALORE ] examined the very same grounds of objections of the revenue on the admissibility of cash refund claims of accumulated CENVAT credit on export of service and remanded the matter after recording the principles to be followed in deciding the refund claims - It is also not in dispute that pursuant to the said Order of the tribunal refund claims were adjudicated and allowed to the appellant vide de novo order dated 01.5.2017 which covers one month of the present demand notice i.e., June 2008. The learned advocate submits that for the subsequent period, this Tribunal following the earlier order in TEXAS INSTRUME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal is filed. 3. At the outset, learned advocate for the appellant submits that on filing cash refund claims of accumulated CENVAT credit due to export of services for the respective quarters, during the period 2008-2009, 2009-2010; along with rejection of the said refund claims, show-cause notices were also issued proposing recovery of CENVAT credit availed on various input services alleging inadmissibility of same on various grounds as narrated in the show-cause notice. She submits that the ISSUE OF admissibility of refund claims for the period April 2008 to June 2008 has reached before this Tribunal and the matter was remanded to the adjudicating authority vide Final Order No.21794-21798/2014 dated 26.9.2014 by this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit by the appellant during the relevant period, proceedings were also initiated simultaneously proposing denial of CENVAT credit and its recovery by way of issuance of show-cause notice more or less on the same grounds on which refund claims were proposed to be denied. We find that this Tribunal in its order dated 26.9.2014 examined the very same grounds of objections of the revenue on the admissibility of cash refund claims of accumulated CENVAT credit on export of service and remanded the matter after recording the principles to be followed in deciding the refund claims. It is also not in dispute that pursuant to the said Order of the tribunal refund claims were adjudicated and allowed to the appellant vide de novo order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
