TaxTMI 
TaxTMI 
2016 (6) TMI 276
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.... directed against the Order-in-Appeal No. 197/2012 dated 11.04.2012 passed by the Commissioner (Appeals) Mangalore in terms of which he has upheld the Order-in-Original dated 29.07.2011 passed by Assistant Commissioner, Mangalore. Brief facts of the case are that the appellants are a private limited company registered under the Companies Act 1956. They are engaged in providing IT enabled services ....
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....ing of immovable property services, cleaning services, chartered accountant service, manpower recruitment service etc. In this background the appellant filed 3 refund claims in terms of Rule 5 of the Cenvat Credit Rules 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006 as detailed below: Sl. No. Date of filing refund claim Period Refund of input ST claimed 1 29.03.2010 April 2....
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....d the refund claim on half yearly basis instead of quarterly basis. Learned counsel for the appellant submitted that the appellant filed 3 appeals numbering ST/1994/2012, ST/1995/2012 and ST/1993/2012 as all the appeals had arisen out of the common impugned order of the Commissioner dated 11.04.2012 but out of the 3 appeals 2 appeals numbering ST/1994 & 1995/2012 were disposed of by this Tribunal ....
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....iginal adjudicating authority shall give reasonable opportunity to the appellants if the refund claim is proposed to be rejected." 3. The learned counsel also submitted that this case should also be remanded back to the original adjudicating authority in view of the remand matter pertaining to 2 other appeals. The learned AR also accepted the stand of the appellant and prayed that this appe....