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Commissioners of Central Excise, Customs and Service Tax-Vapi Versus Reliance Industries Limited

2016 (2) TMI 866 - CESTAT AHMEDABAD

Refund under Rule 5 of the Cenvat Credit Rules 2004 - denial of refund credit on input service used in relation to the manufacturing of the said goods - Commissioner (Appeals) allowed the claim - Held that:- In our considered view, while the Adjudicating Authority allowed the input credit on the exported goods, there should not be different yardstick to establish nexus input service and export goods. In the instant case, there is no material available on record that the input service were not us .....

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d this appeal against the order of Commissioner (Appeals), where the refund of ₹ 15,25,899/- under Rule 5 of the Cenvat Credit Rules 2004 was allowed. 2. After hearing both the sides and on perusal of the records, we find that the respondent during the period from April 2007 to June 2007 exported Polyester Texturised Yarn (PTY) under bond without payment of duty. They filed refund claim of ₹ 7,02,67,250/- under Rule 5 of the said Rules 2004. The Adjudicating authority sanctioned refu .....

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d the input services were not used directly in the manufacture of goods exported. Hence, unutilized credit of input service to the tune of ₹ 15,25,899/- is not admissible. The Learned Authorised Representative reiterates the grounds of appeal. 4. We do not find any force in the submission of the Ld. Authorised Representative. Notification No 5/2006.CE(NT) dtd 14.3.2006 as amended issued in exercise of power conferred by Rule 5 of Cenvat Credit Rules 2004 the Central Government directed the .....

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s to be interpreted in a harmonious manner. 5. In the instant case, the Adjudicating authority rejected the refund claim on the ground the respondent has not exported taxable service and the input services are not directly used in the manufacturing of goods exported. The expression input service used in or in relation to the manufacture of final product and input service used for providing output service in Clause (a) and (b) of separately in opening paragraph of Notification No 5/2006-CE(NT) wo .....

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