Merely on basis of entry in ST-3 return it cannot be said whether assessee had availed credit or not

CESTAT, NEW DELHI BENCH Glyph International Ltd. versus Commissioner of Central Excise, Noida ORDER NO. 55149 OF 2013 APPEAL NO. ST/E/3863 OF 2012-SM Date of Pronouncement- 21.12.2012 ORDER Rakesh Kumar, Technical Member The facts leading to this appeal are, in brief, as under:- 1.1 The appellant are a 100% Export Oriented Unit located in a Software Technology Part and are engaged in development of software for export. For development of software, they require a number of duty paid inputs and input services. The appellant from time to time filed rebate claims for rebate of ser...