2019 (3) TMI 951

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....ice provider and located at Noida, Uttar Predesh. They are providing services to their overseas clients as well as domestic clients. The respondent filed refund claim of Rs. 2,44,78,646/- under Rule 5 of Cenvat Credit Rules, 2004 for the period October, 2010 to December, 2010. On verification, it was found that the respondent was not eligible for credit of Rs. 54,84,068/- which was found to be inadmissible. Therefore, a show cause notice was issued 17.2.2012 to the appellant for rejection of refund claim. The adjudicating authority rejected the refund claim. Against the said order of the adjudicating authority, the respondent filed appeal before the Commissioner (Appeals), who allowed the credit. Consequently, the refund claim was also allo....

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....e is covered by the decision of this Tribunal in the respondent's own case reported in 2016 (46) STR 751 (Tri.-Del.) Therefore, they are entitled to avail credit. He, therefore prayed that the impugned order is to be upheld. 6. Heard the parties sand considered the submissions. 7. On careful consideration of the submissions, the following issue raised before us to answer:- (a) whether the respondent is entitled to avail credit in respect of SEZ unit. We find that the said has been examined by this Tribunal in the respondent's own case reported (supra) wherein this Tribunal has observed as under:- "8. Revenue has further challenged the order of the Commissioner (Appeals) in respect of invoices pertaining to respondent's SEZ un....