2015 (6) TMI 195

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....T/40802/2013, ST/COD/40569/2013, ST/S/41615/2013 and ST/40803/201 - -<br>Service Tax<br>D N Panda, Member (J),J. For the Appellant : Ms Indira Sisupal, AC (AR) For the Respondent : None ORDER Per: D N Panda: The administrative difficulties explained in para number 3 of the application for condonation of delay is reasonable. Accordingly, the delay in respect of appeal numbers ST/4080....

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.... which are directly attributable to the provision of output service in carrying out the business do not go out of the sweep of Rule 2 (l) of Cenvat Credit Rules, 2004 for admissibility. The fifth reasons stated is that the refund can be granted in respect of services as export facilitation measures. 3. When appellant was an exporter and the Cenvat credit it had earned was not possible to be uti....