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2009 (6) TMI 440 - CESTAT, NEW DELHICenvat Credit- Export o goods- The assessee was engaged in the manufacture of Psyllium Seed Husk and was exporting the entire products. It claimed refund of service tax paid on services used in the manufacture of exported goods cleared under bond. The original authority rejected the refund claim of the assessee on the ground that the goods of the assessee were exempted from duty and, therefore, the refund claim was unsustainable. On appeal, the Commissioner(Appeals) upheld the action of the original authority. But the Tribunal in the light of the decision of CCE v. Drish Shoes Ltd. 2009 (90) RLT 686 (Delhi - CESTAT); held that-inputs used in manufacture of exempted final product which is exported, input credit and its refund are admissible under rule 5 and 6 of Cenvat Credit Rule 2004, thus the impugned order is set-aside and appeals are allowed with consequential relief.
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