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2016 (3) TMI 1148 - AT - Service TaxRefund claim - appellant availing Drawback claim - appellant was also availing inputs service credit on services namely CHA or Courier services - As the Drawback Rules (ibid) did not deal input service credit, therefore, the appellant filed refund claims of input services credit remained un-utilisation in their Cenvat credit account under Rule 5 of the Cenvat Credit Rules, 2004 for the period 1-6-2006 to 15-7-2006 - Held that: - I find that till 13-7-2006 while calculating the amount of drawback, the component of duty paid on excisable goods was considered, no element of input service credit was taken into consideration while calculating drawback - In these circumstances, refund claim cannot be denied on the ground that the appellant is claiming drawback, therefore, they are not entitled to claim refund of input service credit. Therefore, I hold that the appellants are entitled to claim refund of input service credit lying unutilized for the period up to 13-7-2006 under Rule 5 of the Cenvat Credit Rules, 2004. The other ground of rejection of refund claim of input service credit was that, there is no prescribed procedure for filing the refund claim during the relevant period - Held that: - the substantive benefit under Rule 5 of the Cenvat Credit Rules, 2004 cannot be denied to the appellant in the absence of the procedure prescribed for filing the refund claim. CENVAT credit - CHA and Courier Service - denial on the ground that they are availed beyond the place of removal of the goods - Held that: - the appellant is entitled to avail Cenvat credit on input service credit namely CHA and Courier Services which have been availed by the appellant in the course of their business to export of goods, further, I find that in the case of ABB Ltd.[2011 (3) TMI 248 - KARNATAKA HIGH COURT], it was held by the Hon’ble High Court of Karnataka that for the period prior to 1-4-2008, the assessee entitled to avail Cenvat credit on the service tax paid on the services beyond the place of the removal of goods. Appeal allowed - decided in favor of appellant.
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