2018 (7) TMI 1058

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant Dr. J. Harish, Deputy Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 23.06.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has held that the refund claim for the period 4/2004 to 3/2005, 4/2006 to 3/2007, 4/2007 to 9/2007 and 10/2008 to 3/2009 filed on 21.02.2011 is ti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant received various input/input services for providing the export services and since there was no DTA sales, the entire cenvat credit remained unutilized and therefore they filed the refund claim in terms of Rule 5 of Cenvat Credit Rules read with Notification 5/2006 CE dated 14.03.2006 by filing the six refund claims which are as under: Sl No. Refund period Refund Amount (Rs.) 1 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ril 2007 to September 2007 and October 2008 to March 2009 was hit by limitation but the rejection of refund claim for the period April 2004 to March 2010 and April 2010 to June 2010 were set aside. Aggrieved by the said order assessee as well as the Department has filed the present appeals. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he submissions of both the parties and perusal of the material on record, I am of the view that the issue involved in the present appeal is no more res integra and has been settled by the Larger Bench of the Tribunal in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. vide Interim Order 4/2018 dated 09.02.2018 whereby the Larger Bench has held that in respect of export of servi....