2017 (11) TMI 226

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....murthy, AR - For the Respondent ORDER Per : M.V.Ravindran This appeal is directed against Order-in-Appeal No.318/2008 dated 28.11.2008. 2.   Heard both sides and perused the records. 3.   The issue that falls for consideration is rejection of the refund claim filed by the appellant, who is a 100% EOU for the CENVAT credit availed on various input services or othe....

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....limitation. 4.   As correctly pointed out by the learned counsel, the above said services are eligible to be claimed as refund for 100% EOU as has been decided by following decisions: • M/s. Bharat Pntz. Werner Ltd. vs. CCE: 2011-TIOL-1065-CESTAT-Bang. • CCE, Nagpur vs. Ultratech Cement: 2012 (278) EKT 523 (Tri.-Mum.) • J. P. Morgan Services (I) ....