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2009 (4) TMI 346 - AT - Service TaxCenvat Credit- Notification No. 5/2006-CE(NT) -Assessee, a 100 percent EOU, engaged in manufacture and export of readymade garments, filed a refund claim for relevant period for refund of unutilized Cenvat Credit of service tax paid for the period of April 2005 to march 2006. Said refund claim was rejected by adjudicating authority on ground that refund of service tax paid on input service was admissible only from 14.3.2006 as provided under Notification No. 5/2006-CE(NT) and not for period prior to it. Commissioner (Appeals) upheld the order. In the light of the decision of Fibres & Fabrics International (P.) Ltd. v. Commissioner of Customs (Appeals) 2009 -TMI - 33501 - CESTAT BANGLORE, in which held that on 1.9.2004 rule 5 itself for utilization of input credit and where such input service credit or input credit cannot be utilized, then same can be given as refund and just because notification has not been issued at that time one cannot deny benefit provided in rule, held that- appeal is allowed.
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