https://www.taxtmi.com/caselaws?id=269784 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 for a 100% EOU was to be processed where the same input-services issue had already been decided in the assessee's favour on identical facts. The Tribunal treated the earlier decision as concluding the controversy, held that the impugned orders could not be sustained, and remanded the matter to the original adjudicating authority to process the refund claim within the stipulated time. The substantive entitlement to refund remained in favour of the assessee. en-us Tue, 01 Sep 2015 00:00:00 +0530 Tue, 22 Dec 2015 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269784 Refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 for a 100% EOU was to be processed where the same input-services issue had already been decided in the assessee's favour on identical facts. The Tribunal treated the earlier decision as concluding the controversy, held that the impugned orders could not be sustained, and remanded the matter to the original adjudicating authority to process the refund claim within the stipulated time. The substantive entitlement to refund remained in favour of the assessee. Case-Laws Service Tax Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269784