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2015 (9) TMI 472 - CESTAT NEW DELHI

2015 (9) TMI 472 - CESTAT NEW DELHI - 2015 (39) S.T.R. 698 (Tri. - Del.) - Denial of refund claim - unutilized cenvat credit - refund in terms of notification No. 5/2006-CE(N.T.) dated 14.3.2006 - Held that:- credit of service tax taken by them was admissible. It is also a fact that the appellants were not in a position to utilize the credit against the goods exporting during the quarter to which the claim relates. Seen in this light there is no doubt that the refund claim was not in violation o .....

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ide and it is held that the appellants are entitled to obtain the refund - Decided in favour of assessee. - ST/51958/2014-ST (SM) - Final Order No. A/50901/2015-EX(SM)/BR - Dated:- 27-3-2015 - R. K. Singh, Member (T),J. For the Appellant : Shri Manoj Mishra & Shri Praveen Kashyap, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Appeal No. CHD-EXCUS-000-APP-214-13-14 dated 17/12/2013 which upheld the Order-in-Original dated 10.6.201 .....

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me limit. The said refund claim was rejected referring to Para 4 of the said notification on the ground that the credit of which refund was sought pertained to the input services received during the period June 2008 to June 2010 and therefore it did not pertain to the quarter during which the exports took place and in respect of which the refund claim was filed. The appellants have argued that they were receiving the input service namely "renting of removal property service" and due to .....

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cturer or provider of output service is not in a position to utilize the input credit or input service credit allowed under rule 3 of the said rules against goods exported during the quarter or month to which the claim related (hereinafter referred to as 'the given period') The appellate authority apparently interpertated this para to mean that refund of only those input services can be allowed which were consumed during the quarter in which the exports took place and in respect of which .....

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the said Notification. Thus the commissioner (Appeals) while rejecting the refund claim seems to have imported his own condition to the effect that the credit taken must pertain to the quarter during which the goods were exported and for which the refund was claimed. In is seen that CBEC vide a Circular No.120/01/2010-ST dated 19/01/2010 (in Para 3.3) also clarified the matter as under:- "Since no bar is provided in the notification, there should not be any objection in allowing refund of c .....

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