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2019 (7) TMI 1350 - AT - Service TaxRefund of CENVAT Credit - refund rejected on the ground that the respondents were not eligible to avail the CENVAT credit on input services in the first place in view of the bar contained in Rule 6 of CCR - HELD THAT:- Commissioner (Appeals) has rightly held that the respondents are entitled to cenvat credit and there is no provisions contained in Rule 6(1) of the Cenvat Credit Rules when the final product is exempted from Central Excise duty by virtue of Notification 4/2006 CE dated 01.03.2006 - further, Commissioner (Appeals) has relied upon various decisions which have consistently held that the assessee is entitled to avail credit of service tax paid on input services when they are producing exempted excisable goods which are chargeable to ‘nil’ rate of duty. Hon’ble Karnataka High Court in the case of COMMISSIONER OF CUSTOMS, BANGALORE VERSUS ANZ INTERNATIONAL [2008 (6) TMI 155 - KARNATAKA HIGH COURT] it has been held that the provisions of Rule 6 of Cenvat Credit Rules are not applicable when the goods are exported under bond - The High Court judgment has been maintained by the Hon’ble Supreme Court in COMMISSIONER VERSUS ANZ INTERNATIONAL [2009 (3) TMI 999 - SC ORDER]. There is no infirmity in the impugned order passed by the Commissioner (Appeals) based on the decision of the Tribunal and the High Court - refund allowed - appeal dismissed - decided against Revenue.
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