2025 (7) TMI 68

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....TIAN, MEMBER (JUDICIAL) AND SMT. R. BHAGYA DEVI, MEMBER (TECHNICAL) Ms. Meghna Lal and Ms. Vani Dwevedi, Advocates for the Appellant. Mr. Rajesh Shastry, Superintendent for the Respondent. ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is regarding refund under Rule 5 of the Cenvat Credit Rule, 2004. The appellant is a 100% export oriented unit (EOU) and on export of ser....

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....ules, 2004. 2. Aggrieved by said order present appeals are filed. When the appeals came up for hearing, Learned Counsel for the appellant submits that the issue is no more res integra. Learned Counsel submits that the first issue whether refund prior to taxable period is squarely covered by the judgment of the Hon'ble High Court of Karnataka in the matter of mPortal India Wireless Solutions Vs.....

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....he decision of thir Tribunal in the matter of M/s. Oracle India Private Limited Vs. Commr. of C.Ex. - 2025 (1) TMI 222 - CESTAT Bangalore where it is held that once the veracity of the debit note is established, it cannot be said that the refund of the credit availed is not available to the appellant. Learned Counsel also relied on the following judgments/decisions of this Tribunal:- (i) ....

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....envat Credit Rule, 2004. This issue was considered by this Tribunal in the matter of Oracle India Private Limited (supra) and it is held that:- "23. As regards, availing CENVAT credit based on the debit notes issued by the service providers, we find that the services were received by the appellant and the payment for the services are also made to the service providers. We find that the de....