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2014 (3) TMI 1032 - AT - Service TaxRefund claim - Reversal of cenvat credit at the time of getting the refund claim - Whether reversal of cenvat credit at the time of getting the refund claim amounts to non-availment of cenvat credit if the appellant is 100% Export Oriented Unit, exporting the goods manufactured and not clearing it in Domestic Tariff Area- Held that: The appellant is 100% EOU and not clearing any goods in DTA and, therefore, there is no possibility for them to avail the cenvat credit. Further, they have reversed the cenvat credit before the refund was actually granted to them. Therefore,in view of the decision of the Hon’ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd. vs. UOI reported in 2004 (7) TMI 98 - ALLAHABAD HIGH COURT and Mumbai Tribunal’s decision in the case of Sagar Twisters vs. CCE, Mumbai reported in 2005 (5) TMI 144 - CESTAT, MUMBAI, the appeal is allowed. - Decided in favour of appellant
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