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2009 (11) TMI 167 - CESTAT, CHENNAINotification No. 5/2006-CE, dated 14-3-2006- The appellants herein, who are a 100 per cent EOU, engaged in the manufacture and export of polished granite monuments, slabs and tiles and also cleared few of their finished products to other 100 per cent EOUs, filed refund claim for unutilized CENVAT credit of input services in terms of Notification No. 5/2006-CE, dated 14-3-2006, under the provisions of rule 5 of CENVAT Credit Rules, 2004. The period covered by the refund claims was 1-1-2007 to 31-3-2007 and 1-4-2007 to 30-6-2007. Claim for refund of Rs. 1,04,678 was rejected and the balance sanctioned. The adjudication order was upheld by the lower appellate authority. In the light of the various decisions held that- Refund of unutilized credit is, therefore, to be allowed in the light of the above decisions. In the light of the above discussion, set aside the denial of refund claim of Rs. 1,04,678 and allow the appeal.
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