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2016 (12) TMI 20 - AT - Central ExciseRefund - Rule, 5 of CENVAT Credit Rules read with Notification No. 5/2006-CE (NT) dated. 14.03.2006 - 100% EOU - sales commission agent services and CHA services - nexus of input services with output services - Held that: - The CHA service as well as commission agent service can be undoubtedly said to be services which are availed and utilized by the appellant for the export of finished products - With regard to the issue whether the appellant is eligible for refund in respect of credit availed for earlier period, the D.O.F. No. 334/1/2010-TRU, dated.26.02.2010 clarifies the same - the status of appellant whether it is a proprietorship or partnership, 100% EOU are not criteria for rejection of refund. - Appeal allowed - Decided in favor of the assessee.
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