2018 (5) TMI 1364

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....cal) Shri B. Balamurugan, AC (AR) For the Appellant None For the Respondent ORDER Per Bench The facts of the case are that M/s. Les Ateliers De Pondicherry Pvt. Ltd., the respondents herein, are engaged in manufacture of shoe uppers etc. The respondents filed a refund claim for the year 2008-09 for an amount of Rs. 96,73,426/- towards unutilized input service credit under Rule 5 of ....

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.... appellant is having two separate units having separate Central Excise Registration, but they have filed a combined refund claim for unutilized input service tax credit under Notification No.5/2006-CE (NT) dt. 14.03.2006 read with Rule of the CEnvat Credit Rules, 2004. On appeal, Commissioner (Appeals) vide impugned order dt. 06.07.2011 set aside the order of the original authority, held that r....

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.... reiterated the grounds of appeal. None present for the respondent. 4. We are unable to find much merit in the appeal of the Revenue. The lower appellate authority has analyzed each of the issues one by one and has come to a reasoned finding. The Commissioner (Appeals) has also directed the assessee to file separate refund claims. On the issue of eligibility of various input services which the ....