TMI Blog2013 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit was taken - From the Board’s Circular dated 19-1-2010, it was abundantly clear that refund of Cenvat credit can be allowed irrespective of when the credit was taken in case of service providers exporting 100% of their services - it was evident that the appellant was continuously undertaking exports during the said period and there were no domestic clearances. Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - Decided in favor of assesse. - ST/567/2012 - A/743/2012-WZB/C-I(CSTB) - Dated:- 10-10-2012 - Shri A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, while computing the Cenvat credit for the said period, the Assistant Commissioner excluded an amount of Rs. 10,60,625/- on the ground that the invoices for the service tax credit in respect of this amount pertain to the period September 2008 to November 2008 and October 2009 to January 2010 and since the services in respect of which credit is taken could not have been used in the services exported during October 2010, the refund claim is not admissable. The appellant preferred an appeal before the lower appellate authority, who dismissed the appeal on the same grounds and hence, the appellant is before us. 3. The ld. Consultant for the appellant submits that as per Circular No. 120/01/2010 dated 19-1-2010, the C.B.E. C. has cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l refund to such extent can be demanded from him . 3.1 He also relies on the judgment of this Tribunal in the case of CCE, Mysore v. Chamundi Textiles (Silk Mills) Ltd., 2012 (26) S.T.R. 498 (Tri.-Bang.) = 2011 (270) E.L.T. 531 (Tribunal) wherein it was held that accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there is no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter. In view of this, he pleads for allowing the appeal. 4. The ld. Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authority. 5. We have carefully considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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