2017 (6) TMI 845

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....y the Commissioner (Appeals) whereby the Commissioner (Appeals) by the common order disposed of nine appeals filed by the appellant against the Order-in-Original. Since the issue in all the nine appeals is identical, therefore all the 9 appeals are being disposed of by the present common order. 2. Briefly the facts of the present case are that the appellant is a 100% EOU engaged in the manufacture and export of Thermistors/Sensors. They filed refund under Rule 5 of Cenvat Credit Rules 2004. The appellant is also registered with the Service Tax Department under the category of Business Auxiliary Service and is consistently filing Service Tax Returns in Form ST-3. The appellant filed refund of accumulated cenvat credit for the period from ....

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....ir ER-2 Returns under intimation to the Department. He further submitted that non providing of the information in the ER-2 Returns cannot be the sole basis of rejecting the refund of input services credit when the credit is available to the exporter and the goods are exported and the attendant conditions of such exports are fulfilled. He further submitted that the information of the input service credit was not provided under ER-2 Returns but were provided under ST-3 Returns and there was no rejection of such claim under the self assessment procedure, the question of disallowing the refund under Rule 5 on the ground that the claim was not made through their ER-2 Returns is therefore is not legally permissible. In support of his submission, ....