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2017 (1) TMI 1696 - AT - Service TaxRefund of service tax - input services used for such export of goods in terms of Rule 5 of CCR - refund rejected by the authorities below on the ground that the appellant is not a manufacturer of excisable goods, and thus, is not permitted to avail or utilize the Cenvat credit - rejection also on the ground that that as per the requirement of Central Excise Statute, requisite bond and letter of undertaking were not executed by the appellant before exportation of the goods - HELD THAT:- Sandstone is not classified as an excisable commodity in the Central Excise Tariff Act, 1985. Thus, the requirement of taking registration, and availment of Cenvat credit by the appellant on the inputs and input services does not arise. Hence, in absence of any statutory provisions, entitling the appellant herein to avail the Cenvat credit, the question of refund under Rule 5 ibid does not arise. Since, for claiming refund, one of the requisite conditions in Rule 5 ibid is for execution of bond/undertaking, which admittedly in this case, has not been complied with by the appellant, the refund claim on such ground is also not maintainable. Refund cannot be allowed - appeal dismissed - decided against appellant.
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