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Nitin Spinners Ltd. Versus C.C.E. - Jaipur

2016 (11) TMI 1287 - CESTAT NEW DELHI

100% EOU - CENVAT credit - Central Excise Duty paid on some inputs and of Service Tax paid on input services, which they use for payment of duty in respect of their DTA clearances - Rule 5 of the Cenvat Credit Rules, 2004 readwith Notification No. 5/2006-CE (NT) dated 14/3/06 - Held that: - I find that the point of dispute in this case stand decided in the favour of the appellant by the Tribunalís judgment in the case of CCE, Hyderabad Vs. Ravi Foods Ltd. [2011 (3) TMI 1108 - CESTAT, BANGALORE], .....

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by the Commissioner(Appeals) in the impugned order, if is correct, then the refund is liable to be sanctioned to the respondent/assessee. Moreover, I also find that the point regarding one to one co-relationship is not the point stemming from the order-in-original, which was passed by the Assistant Commissioner. It is only at the review stage that the point of one to one co-relationship between the receipt of input service in installation of capital goods and use of those capital goods in manuf .....

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Duty paid on some inputs and of Service Tax paid on input services, which they use for payment of duty in respect of their DTA clearances. Rule 5 of the Cenvat Credit Rules, 2004 readwith Notification No. 5/2006-CE (NT) dated 14/3/06 issued under this Rule provides that where any inputs or input services are used in manufacture of final product, which is cleared for export under bond or under letter of undertaking or is used in the intermediate product cleared for export or used in providing ou .....

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such safeguards, conditions and limitations as prescribed in the notification. This cash refund of such accumulated Cenvat credit is subject to the condition that the manufacturer or output service provider has not claimed drawback under the Customs and Central Excise Duty Drawback Rules, 1995 in respect of the export of finished product or has claimed rebate of duty under Central Excise Rules or has claimed rebate of service tax under export of Service Rules, 2005. In this case the appellant f .....

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t - (a) Out of the accumulated Cenvat credit whose refund is sought, an amount of ₹ 92,576/- is Cenvat credit in respect of GTA service related to outward transportation of the export goods to which the appellant are not entitled and, hence, there was no question of its refund under Rule 5 and (b) Refund amount of ₹ 11,08,095/- is in respect of Cenvat credit of service tax paid on erection, installation, commissioning service for erection, installation, commissioning of the power pla .....

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f service tax paid on GTA service for outward freight and upholding the Assistant Commissioners order in this regard, allowed the department s appeal in respect of the refund of credit of service tax paid on erection, installation, commissioning service used for erection, installation, commissioning of captive power plant on the ground that while the power plant had started functioning on 31/3/2008, the goods in respect of which this refund claim had been filed, had been exported prior to 31/3/ .....

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of the goods exported prior to this date, no one to one relation is required to be established between the availment of Cenvat credit in respect of same inputs and input services and their use in the manufacture of final products, that the appellant were eligible for Cenvat credit in respect of input services as soon as the same had been received by them and payment for the same had been made by them and since the Cenvat credit in respect of erection, installation and commissioning service avail .....

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