2018 (7) TMI 77

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....ber (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri K.P. Muralidharan, AC (AR) For the Appellant Shri Srikanth Balakrishnan, Consultant For the Respondent ORDER Per Bench The MAs filed by Revenue for change of cause title are allowed. 2. The above appeals are filed by the department aggrieved by the order of Commissioner (Appeals) who set aside the order passed by the....

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....he premises. (iii) Credits availed for Rent-a-cab service and outdoor catering services are not eligible for credit since the activities have no nexus with the output service. (iv) While computing the total turnover, the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount. 4.2 He further argued that Commissioner (Appeals) h....

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....d circular, we hold that the Commissioner (Appeals) has rightly granted the relief, wherein the refund claim is not hit by time bar. 7. The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore - 2011-TIOL-928-HC-KAR-ST = 2012 (STR) ELT 134 (Kar.). Following the same, we hold the i....