TMI Blog2015 (3) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... hen credit was taken, the refund of the same also could not have been denied since the substantive ground of taking CENVAT credit in the first place being correct would lead to the obvious conclusion that ultimately if it gets accumulated the refund has to be sanctioned. Notification No.5/2006-CE(NT) is issued to provide safeguards and conditions to implement the sanction of refund envisaged under Rule 5 and not to defeat the purpose of whole CENVAT credit scheme. Therefore once credit is admissible and taken and not held to be inadmissible and if it gets accumulated, the conditions in Rule 5 can be said to have been fulfilled. There is also a Boards instruction saying that the CENVAT credit taken forms a pool and can be used for any pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Tribunal in the Interim Order No.79-152/2014 dt. 29/08/2014 in the case of Apotex Research Pvt. Ltd. others Vs. CCE as regards nexus and submitted that this issue can be considered by the original authority in the light of the decision referred to and also other decisions that have been considered by the Tribunal while passing the order and also other decisions that may be cited. We find ourselves in agreement. 4. As regards the second issue that input services were received earlier used for providing exported service and credit was taken later and therefore credit is not admissible, we are unable to agree with this view. The learned AR drew our attention to the detailed discussion that Commissioner has made in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once credit is admissible. Moreover the reliance of the learned counsel on Circular No.120/01/2010 dt.19/01/2010 to submit that there cannot be different yardsticks for establishing nexus for taking credit and refund of credit is correct. Moreover as submitted, Notification No.7/2010 amended Notification No.5/2006 that retrospective effect from 14/03/2006 to provide that input/input service used for providing output services which have been exported instead of used in providing output service also supports the claim of the appellant. Moreover according to Notification No.7/2010, according to the learned counsel, it is provided that credit of input services need not be taken during the period for which refund has been claimed. The above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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