2017 (8) TMI 707

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....ber (Technical) For the Appellant - Shri B, Balamurugan, AC (AR) For the Respondent - Shri R. Rajaram, Cons. ORDER Per: Sulekha Beevi C.S. The above applications are filed by the department seeking stay of execution of the Order-in-Appeal which allowed the refund claim filed under Rule 5 of Cenvat Credit Rules, 2004. 2. The respondent is an Export Oriented Unit holding service ta....

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.... 39/2015 (STA-I) (STA-III) DT 20.07.15 12/2015 (R) Dt 29.05.15 Jul'08 43,74,572/- 7,26,977/- 36,47,595/- 4 78/2015 (STA-I) (STA-III) DT 28.09.15 21/2015 (R) Dt 31.07.15 Aug'08 & Sep'08 1,38,86,695/- 1,14,05,930/- 24,80,765/- 5 99/2015 (STA-I) (STA-III Dt 17.11.15 ....

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....and, therefore, the Commissioner (Appeals) has erred in granting the refund. One other reason on which credit has been denied is that certain invoices show that the appellants have availed credit on the invoices received by their unregistered premises. 5. Against this, the learned Consultant Shri R. Rajaram appearing for respondent strongly opposed the application. He submitted that the period ....

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....ut Services" prior to the period had a wide ambit as it included the words "activities related to business". The other grounds pointed out by the learned authorized representative for department, respondents availed credit on invoices issued for registered premises as also been settled by the High Court of Madras in the case of Commissioner of Service Tax, Chennai-I Vs CES TAT & Scio Inspire Consu....