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2016 (8) TMI 130 - AT - Service TaxRefund - Rule 5 of the Cenvat Credit Rules, 2004 - eligible input services - proof / evidence that the services were used in respect of exports - Held that:- It can be seen that Notification No.5/2006 provided for refund of Cenvat credit availed in respect of inputs or input services used in or in relation to manufacture of final products which is cleared for export under bond or letter of undertaking. However, prior to 14/03/2006 Notification No.11/2002-CE (NT) dated 01/03/2002 provided for such refunds under Rule 5 of the Cenvat Credit Rules, 2002. The said notification provided for refund of Cenvat credit of specified duty allowed in respect of inputs used in or in relation to manufacture of final products which are cleared for export under bond. It can be seen that prior to 14/03/2006 the refund of credit of Cenvat in respect of 'input services' was not permitted under Rule 5 of the Cenvat Credit Rules or the notification issued thereunder. It can be seen that most of the credit claimed by the appellant pertains to the period prior to 1/03/2006, during which period credit of service tax paid on services used for manufacture of goods exported was not permissible at all. Refund denied - Decided against the assessee.
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