TMI Blog2010 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... .V. Murthy, Member (T) REPRESENTED BY: Shri M. Vivekananda, SDR, for the Appellant. Shri Anil Kumar B., Advocate, for the Respondent. REPRESENTED BY: Shri M. Vivekananda, SDR, for the Appellant. Shri Anil Kumar B., Advocate, for the Respondent. [Order]. - M/s Chamundi Textiles (Silk Mills) Ltd., (Assessee for short) is a 100% EOU engaged in the manufacture of export of silk and allied fabrics. They availed cenvat credit of service 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 rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en taken in the same months in which export has taken place is not correct. The decision cited by the learned SDR in the case of Ace Techniks vs CCE Bangalore [2009(239) ELT 92(Tri-Bang)] is not relevant in view of the fact that in that case, it was held that refund of unutilized credits can not be attributed to inputs lying in stock, inputs contained in in-process finished goods, and bought out inputs was not admissible whereas in this case it is not 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no observation by either of the authorities at the lower level that the assessee did not have accumulated credit. Further ratio of export turnover would come only when there are substantial domestic tariff area clearances. On this, it was submitted by the learned advocate for the assessee that this issue was not raised in the show cause notice at all. Turnover details furnished by the assessee were accepted, except stating that in such turnover details 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee has failed to prove that the said cervices were attributable to their unit at Mysore. It was submitted by the learned advocate that in all these cases invoices were raised at Head Office but the activities related to Mysore factory only. In fact in the appeal filed by the revenue, there is no indication or explanation as to which are the services which invoices in respect of such credit or not admissible, A quick perusal of the invoices shows 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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