TMI Blog2009 (9) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals upheld the Order-in-Original. In the light of the decision of Fibres & Fabrics International (P.) Ltd. v. CC 2009 -TMI - 33501 - CESTAT BANGLORE, held that the order of Commissioner (Appeals) liable to set-aside and appeal is allowed. - ST/150 OF 2008 - 1132 OF 2009 - Dated:- 3-9-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER R. Dakshina Murthy and Vikram for the Appellant. V. Raja Ram for the Respondent. ORDER 1. This appeal is filed against the Order-in-Appeal No. 17/2008-Cus. (B), dated 29-1-2008. 2. The relevant facts that arise for consideration are that the appellant is an EOU engaged in the manufacture and export of granite slabs and tiles. They had filed a refund claim for Rs. 2,47,773 for the period January, 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records, I find that the learned Commissioner (Appeals) has upheld the Order-in-Original by giving the following findings : "I have examined this contention, it is noted that under Service Tax Credit Rules, 2002, rule 4(2) clearly debated any refund of credit of input services. However, after the merger of Service Tax Credit Rules, 2002 with Cenvat Credit Rules, 2004, as seen from the wordings of rule 5 of Cenvat Credit Rules, 2004 refund of input services is allowable if the exporter is not in a position to utilize the same for payment of duty subject to safeguards, conditions and limitations to be prescribed by a Notification. The Notification which was in vogue till 13-3-2006 covered only for the 'inputs' refund. There was no Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said ratio : "9. On a very careful consideration of the matter, in the present appeals, all the refund claim pertains to period prior to 14-3-2006. However, as on 10-9-2004 itself, we have already given the reproduction of rule 5, the rule itself provides the utilization of the input credit and input service credit and where such input service credit or input credit cannot be utilized, then the same can be given as refund. So, there is indeed a provision. Just because the notification has not been issued at that time, we cannot deny the benefit provided in the rule. Moreover, all the case-laws cited by the learned advocate point out that the notification dated 14-3-2006, would be applicable even to the period prior to it in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
