2017 (8) TMI 707

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....- 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 tax registration under the category of Business A....

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.... 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 25/2015 (R) Dt 16.09.15 Oct'08 55,07,536/- 50,53,688/- 4,53,848/- 6 41/2016 (STA-I) (STA-111) Dt 24.02.16 34/2015 (R) Dt 04.01.16 Nov'08 & Dec'08 1,06,88,021/- 90,40,355/- 12,51,036/- 3. After due process of law, the original authority partially grant....

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.... He submitted that the period involved is prior to 01.04.2011. The issue whether assessee is eligible for credit on the subject services is settled by larger number of decisions. Further, the issue regarding the credit availed on invoices issued to the unresigstered premises is also settled by the decision in the case of m Portal. He submitted that the period pertains to the year 2008 and the depa....