2017 (10) TMI 285

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....t : Shri B. Balamurugan, AC (AR) ORDER The present four appeals had been filed by the Revenue against the order of Commissioner (Appeals). 2.  After hearing both the sides, it is seen that the dispute relates to the refund of accumulated credit in terms of the provision of Rule 5 of Cenvat Credit Rules. The Revenue had sought to deny the refund claim on the ground that the credit was....

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..... For the above proposition, he relied upon the Hon'ble Karnataka High Court decision in the case of mPortal India Wireless Solutions (P) Ltd. Vs Commissioner of Service Tax, Bangalore reported as 2012 (27) S.T.R. 134. He also relied on the following judgments of Hon'ble CESTAT, Chennai: (i) Final Order No.41147/2015, dated 09.09.2015 in the case of Commissioner of Service Tax Vs M/s. O....

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....ements for the availment of credit. 4.  I have carefully considered the submissions made by both sides. I find that the only issue required to be decided is as to whether respondents were entitled to the refund of the Cenvat credit availed by them during non-registration period, in terms of Rule 5 of the Cenvat Credit Rules or not. Though, the issues stands decided by various decisions of ....

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.... inputs, use of the duty-paid inputs in the manufacture of dutiable finished goods to substantiate their claim for Cenvat credit, the same would not be available. The ratio of the said decision is clearly not applicable to the facts of the present case, where the dispute relates to the refund of accumulated credit in terms of Rule 5 of Cenvat Credit Rules. 5.  In any case, I find that the ....