2015 (12) TMI 954

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.... The Respondent : Mr N Jagdish, Superintendent (AR) Order per: B.S.V. MURTHY In all the three appeals, issue involved is common and all the three appeals are challenging a common order. Therefore all the appeals are taken together and a common order is passed. 2. Brief facts of the case are that the appellants are registered for providing taxable service under the category of 'info....

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....aid the duty for domestic clearances in cash instead of utilizing the CENVAT credit and hence it cannot be said that the appellants were not in a position to utilize the CENVAT credit as envisaged in Rules 5 of the CCR. Accordingly the claims were rejected. Appeals filed by the appellants were also rejected. 3. In this case, appellants were providing services in the DTA also and paid the servic....

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....es like that of the appellant, the refund has to be allowed. Accordingly, the rejection on the ground that appellant should have utilised the credit cannot be accepted. It is also noticed that both the lower authorities have not even considered the Tribunal's decision and distinguished. 5. Further the original authority had held that CENVAT credit of Rs. 35,445/- was not admissible and ther....