2025 (7) TMI 563

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....ST and Central Excise (Appeals)-II, Mumbai, whereby the learned Commissioner rejected the appeal on the ground of procedural lapse without going into the merits. 2. The ground for early hearing of appeal as submitted by learned Counsel, is that the issue involved herein is directly connected with applicant's own appeal i.e. Service Tax Appeal Nos.85128 & 85129 of 2017; titled as M/s.HERE Solutions India Pvt.Ltd vs. Commissioner of Service Tax, Mumbai-II for the period involved herein as well as for the subsequent period and is settled by this Tribunal in favour of the applicant/appellant vide Final Order No.85935-85936/2024 dated 6.9.2024 by allowing the availment of cenvat credit. Learned Counsel also submits that the above decision has....

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.... two appeals before the Commissioner (Appeals), Service Tax-II, Mumbai against both the refund orders of the lower authority and these appeals of department were allowed by the Commissioner (Appeals) vide Orders-in- Appeal dated 27.10.2016 by setting aside the refund orders. 5. Against both the orders of Commissioner (Appeals), the appellant filed two appeal before this Tribunal and the appeals were allowed in favour of the appellant by this Tribunal vide order dated 6.9.2024(supra). 6. On the other hand, after passing of the refund orders by the lower authorities, the appellant got refund of Rs.38,30,224/- for the period in issue herein. For the subsequent period i.e. July, 2013 to September, 2013 also the refund amount was received ....