2017 (1) TMI 642

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....machine needles falling under Chapter subheading 8452 30 of the First Schedule of CETA 1985. The appellant being a 100% EOU is not in a position to utilise the CENVAT credit availed on input and input services in terms of provisions of CENVAT Credit Rules 2004, hence the appellant in Form-A along with the relevant document as prescribed in the Notification No.5/2006 - CE dated 14.3.2006 as amended issued under Rule 5 of CCR, 2004 on 21.12.2010 filed the refund claims for different period as shown in the table below: Appeal No. OIO OIA Period Amount E/20021/2014 No.21/2013 dated 11.3.2013 No.438-442/2013 dt. 24.9.2013 January  -  March 2012 Rs.2,17,3444/- E/20022/2014 No.66/2011 dated 16.9.2011 No.438-442/2013 dt. 24.9....

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....heir final product and also on the ground that there is no documentary evidence to show that the said input services have been used in relation to the manufacture of final product. Aggrieved by the said order, the appellants preferred the present appeals. 3.  I have heard the learned counsel for the appellant and perused the records. The learned counsel for the appellant submitted that the impugned order is against the provisions of Section 35A inasmuch as the learned Commissioner (A) does not have the power to remand and has erroneously remanded the case to the adjudicating authority. The learned counsel further submitted that in the impugned order, the learned Commissioner (A) has failed to appreciate that the adjudicating authority....

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....Sl. No. Services Relied upon case laws 1. Telephone Service * M/s. BPCL vs. CCE, Mumbai: 2012-TIOL-668-CESTAT-MUM * M/s. Rajashree Cemtns vs. CCE, Belgaum: 2012-TIOL-1956-CESTAT-BANG. * CCE vs. Excel Corp. Care Ltd.: 2008-TIOL-568-HC-AHM-CX. * M/s. Semco Electrical Pvt. Ltd. vs. CCE: 2010-TIOL-162-CESTAT-MUM. * Semco Electric Pvt. Ltd. vs. CCE, Pune: 2011-TIOL-1579-CESTAT-MUM. 2. Courier Service * M/s. Piramala Healthcare Ltd. vs. CCE, Raigad: 2012-TIOL-1990-CESTAT-MUM. * M.s, Semco Electric Pvt. Ltd. vs. CCE, Pune-I: 2011-TIOL-965-CESAT-MUM. * Tufropes Pvt. Ltd. vs. CCE, Vapi: 2012 (277) ELT 359 (Tri.-Ahmd.) 3. Export (Clearance) * M/s. MTR Foods Ltd. vs. CCE, Bangalore: 2011-TIOL-947-CESTAT-BANG. * Semco Electric Pvt. Lt....