2018 (11) TMI 1214

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....r (Technical) Shri K. Veerabhadra Reddy, JC (AR) For the Appellant None For the Assessee ORDER Per Bench The above appeal is filed by the Department against the order passed by the Commissioner (Appeals), who sanctioned the refund. 2. The respondents had filed refund claims under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006 dt.14.3.2006 for refund of the u....

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....n that the premises was not registered at the time of availing the credit. The said issue has been settled by the decision of Hon. Jurisdictional High Court in the case of CST, Chennai vs E-Care India Private Limited 2017 (52) S.T.R.246 (Mad.). The said decision reads as under :- 6.2 The Department's contention before both the Authorities below (i.e., the First Appellant Authority and the Tribu....

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....ms, Excise and Service Tax Appellate Tribunal and M/s. SCIOinspire Consulting Service (India) Pvt. Ltd., we have taken the same view. 7. We may, make it clear, though, that the reasons for coming to the conclusion that the delay is not explained, is not pivoted on the merits of the matter. 7.1 We have adverted to the same, only to examine as to whether or not, an issue of like nature, was pe....