TMI Blog2016 (2) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... not entitled to avail CENVAT Credit as they are not registered manufacturer or service provider. - Held that:- CENVAT Credit can be availed by only a registered Central Excise or Service Tax assessee. In the current case, the assessee is not a registered Central Excise or Service Tax assessee and therefore cannot come under the purview of Cenvat Credit Rules, 2004 and therefore cannot claim refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such category in law. The appellant filed two refund claims for refund of CENVAT Credit taken under Rule 5 of the Cenvat Credit Rules, 2004. Out of first claim of ₹ 1,10,308/-, an amount of ₹ 15,993/- was sanctioned and balance was rejected. With respect to the second claim, out of refund claim of ₹ 1,14,492/-, the refund claim of ₹ 70,581/- was sanctioned and refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the lower authorities have not examined the applicability of the provisions of said Rules. 2. The learned C.A. for the appellant argued that registration as a service provider is not necessary for availing credit as they had rightly availed credit in capacity of non-assessee. He argued that the category of Non Assessee is recognized under ACES in terms of Circular No. 919/09/2010-CX date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sserted that in terms of Section 86 of the Finance Act read with Section 35B(ii) of Central Excise Act, claims of rebate are excluded from the jurisdiction of the Tribunal. 4. I have considered the rival submissions. It is the fact on record that the refund claim was filed under Rule 5 of the Cenvat Credit Rules, 2004. Rule 5 of Cenvat Credit Rules provides for refund of unutilized CENVAT Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
