2020 (2) TMI 908

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....nt. Shri M. Jagan Babu, AC, Learned Departmental Representative for the Respondent ORDER By this appeal, the appellant is challenging the denial of refund of un-utilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR for short) (read with Notification No.27/2012-CE (NT) dated 18.06.2012). The appellant, a provider of "Business Support Services" filed an application for r....

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....262/2019 (CTA-I) dated 19.08.2019, by the First Appellate Authority before whom the appellant filed its first appeal and aggrieved, the appellant has preferred the present appeal before this forum. 3. Heard Shri P.C. Anand, Learned Consultant, for the assessee-appellant and Shri M. Jagan Babu, Learned Departmental Representative, for the Revenue, I have gone through the documents placed on reco....

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....2017) 3. Sandoz (P) Ltd., Vs. C.C.E (Order Nos. A/31180-3019/2015-WZB/EB dated 13.08.2015) 4. Kopran Ltd. Vs. CCE (Order No. A/862018/2016/EB dated 26.2.2018 (Order No. A/86808/2016/EB dated 26.02.2018) 5. Kellogg and Andelson Management Service (P) Ltd. Vs. CST (Order Nos. 41697-41702/2018 dated 23.05.2018). 6. CBIC Circular No. 58/32/2018-GST dated 04.09.2018 ....