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2010 (11) TMI 123 - CESTAT, BANGALORERefund claims for the unutilized Cenvat credit – The assessee appellant herein is a 100 per cent EOU engaged in the manufacture and export of ready made garments - The assessee appellant filed ten refund claims for the refund of unutilized Cenvat credit in respect of Service Tax paid on input services used in the manufacture of finished goods exported by them - Adjudicating authority had rejected the refund claims filed by the assessee on the ground that the input services were not used in the manufacture of the final products as required under the conditions prescribed in Notification No. 5/2006-CE(NT) - As per the amended provisions of Notification 5/2006, the words “in or in relation to” were brought , which would indicate that any input or input services, which are used in or in relation to the manufacturing of final product, which is cleared for export, the refund claim can be filed for the Service Tax element paid on such input services - The amendment brought to Notification No. 5/2006 is with retrospective effect – Hence, the appeals filed by the assessee allowed with consequential relief, and reject the appeals filed by the revenue
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