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    <title>2016 (5) TMI 678 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore addressed issues related to the refund of CENVAT credit under Rule 5, the nexus of input services with output services, the power of the Commissioner (Appeals) to remand the matter, accumulated CENVAT credit usage, and the eligibility of a 100% Export Oriented Unit (EOU) for a refund. The Tribunal dismissed objections regarding registration, remanded the proceedings for a fresh examination based on relevant Tribunal decisions, and clarified that non-registration with the Revenue department would not impede the assessment of the refund claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327697</link>
      <description>The Appellate Tribunal CESTAT Bangalore addressed issues related to the refund of CENVAT credit under Rule 5, the nexus of input services with output services, the power of the Commissioner (Appeals) to remand the matter, accumulated CENVAT credit usage, and the eligibility of a 100% Export Oriented Unit (EOU) for a refund. The Tribunal dismissed objections regarding registration, remanded the proceedings for a fresh examination based on relevant Tribunal decisions, and clarified that non-registration with the Revenue department would not impede the assessment of the refund claim.</description>
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      <pubDate>Thu, 18 Feb 2016 00:00:00 +0530</pubDate>
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