2017 (6) TMI 37 - AT - Central Excise

100% EOU - refund claim of CENVAT credit - appellant are exporting their final products and as they were not making any regular DTA clearances, they had unutilised Cenvat credit avialed on input services - Held that: - Since the appellant has only one factory and the entire credit relates to the services rendered to the said factory of the appellant and there is no dispute on the receipt of services by the factory of the appellant and the use of the services in or in relation to the manufacture of the export goods by the appellant - CENVAT credit cannot be denied to the appellant on procedural grounds - the appellants are entitled to refund except refund of ₹ 2048/- for which the appellant could not produce sufficient documents - appeal allowed - decided in favor of appellant.