2016 (2) TMI 240

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....agadish, Superintendent (AR) ORDER Per : ASHOK K. ARYA All the appellants and the respondents have been heard. 2. In all these appeals, common issues are involved; therefore, these are being taken up together for consideration and the decision. It is pointed out that these appeals have arisen out of order-in-appeal No. 355/2008 dated 22.12.2008 and No. 11/2011 dated 30.03.2011. Here the appeals have been filed by the assessee(s) as well as cross appeals by the Revenue against the above referred orders-in-appeal. 2.1. The common matter in these appeals is sanction of refunds under Rule 5 of Cenvat Credit Rules for the respective period (April 2006 to December 2006 in case of the assessee, M/s. Sitel Operating Co-operation Indi....

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....sioner (Appeals) in this regard is not proper and they have prayed that this order partially allowing the refund of cenvat credit which was rejected by the original order passed by Deputy Commissioner should be set aside. 4. Assessee M/s. Dell International Services India Pvt. Ltd. in respect of order-in-appeal No. 11/2011 dated 30.03.2011 have filed their appeal saying that Commissioner partially upheld the orders-in-original No. 283R/2010 dated 30.06.2010 and rejected the refund amounting to Rs. 3,09,95,096/-. The appellants namely M/s. Dell International Services India Pvt. Ltd. have inter alia submitted mainly as follows: i. The services rendered to foreign company of the appellant are covered under Business Auxiliary Servic....

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....t has also been pleaded by the learned advocate appearing on behalf of M/s. Dell International Services Pvt. Ltd. that the order-in-appeal in their case wrongly referred their refund claim for verification to original adjudicating authority; Commissioner (Appeals) do not have power to remand the matter to the adjudicating authority and whatever cenvat credit had been allowed to them refund/rebate of said credits cannot be denied to them. 6. Learned advocate Shri G. Shivadass and Chartered Accountant, Shri Akbar Basha appearing for the appellants plead that for all the input services they deserve to be granted refund which was wrongly rejected by the lower authorities. 7. Learned ARs Shri K. T. Pakshirajan, and Shri N. Jagadish, appear....