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TMI Blog2010 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax paid on services received by them under Cenvat Credit Rules 2004. The dispute has arisen in respect of refund claims filed by the assessee under the provisions of Rule 5 of Cenvat Credit Rules 2004 in respect of three months namely June, July and August 2007. Both the assessee and the revenue are in appeal. 2. The revenue is in appeal on the ground that the Commissioner should have allowed the appeal filed by the revenue contending that no refund was admissible to the assessee in view of the fact that cenvat credit was not taken on the goods in the month in which claim was made. Further, the revenue is also contesting the observation of the Commissioner that the situation was revenue neutral since if refund was not admissible i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot at all the issue before me. Further, I also find that the relevant notification is not proposed to be retrospectively amended as submitted by the learned advocate. In this connection he cited Annexure C of the letter from JS (TRU) issued after the budget of 2010. In this circular it has been mentioned that there was a difference in perspective for interpretation between the department and the exporters with regard to export of service and also with regard to terms inputs/input services etc. It has been stated in the letter that the changes are being brought retrospectively so that pending cases are also covered. I also find myself in agreement with the view of the Commissioner (Appeals) that if the credit is admissible in a particular mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails clearances to 100% EOUs or SEZ cannot be taken into account. Therefore the appeal filed by the revenue on this ground cannot be considered since it was not at all before the lower authorities. 5. As regards credit of service tax on consultancy services received for acquisition of business out side India, it was fairly admitted by the learned counsel that the company is yet to be acquired and it is not known whether any company would be acquired or not. At this stage in the absence of details of consultancy service, it cannot be said to relate to business activity or mere expansion programme. Therefore he fairly agreed to give up the claim of cenvat credit on this service. 6. As regards the excess credit taken, he submitted that thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that these relate to various services relating to export of services and therefore in the absence of specific evidence to show that credit is not admissible the revenue's appeal on this issue cannot be allowed. 10. As regards the credit of service tax availed on supply of goods to SEZ, the issue is squarely covered by the decision of the Tribunal in the case of NBM Industries vs CCE Rajkot [2009 (94) RLT 367(CESTAT-Ahmd)] and in the case of CCE Ahmedabad vs Rangdhara Polymers. 11. In view of the above discussion, appeals filed by the revenue are rejected and appeals filed by the assessee are allowed except regarding cenvat credit of service tax paid on consultancy services for acquisition of business outside India. Pronounced and dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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