Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise & S.T., Ahmedabad Versus M/s. Gujarat Ambuja Export Limited

2016 (12) TMI 89 - CESTAT AHMEDABAD

Denial of refund claim u/r 5 of Cenvat Credit Rules, 2004 - De-oiled cake of Soyabean falling under Chapter 15 of Central Excise Tariff Act, 1985 attracting Nil rate of duty - product cleared for export under bond - whether the denial of refund on the ground that De-oiled cake of Soyabean attracts nil rate of duty, is justified? - Held that: - I find that the aforesaid issue has been settled by the decision of Hon'ble High Court of Himachal Pradesh in the case of CCE vs. Drish Shoes Limited [201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Appellant : Shri S.N. Gohil, Authorised Representative For the Respondent : Shri Anand Nainawati, Advocate ORDER Per Dr. D.M. Misra Heard both sides and perused the records. 2. This appeal is filed by the Revenue against OIA No. 403/2009-AHD-III-KCG/CE/COMMR-A- dated 21.12.2009 passed by Commissioner (Appeals), Central Excise Ahmedabad. 3. The facts in brief are that the appellant is engaged in the manufacture and clearance of De-oiled cake of Soyabean falling under Chapter 15 of Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y. On appeal before the Commissioner (Appeals), the same was allowed. Hence, the Revenue is in appeal. 4. Ld. AR for the Revenue reiterates the grounds of appeal and submitted that since the final product was exempted they were not eligible to avail credit on the inputs and consequently cash refund of the credit under Rule 5 of CCR, 2004. 5. Ld. Advocate Shri Anand Nainawati for the appellant submits that eligibility for cash refund of accumulated credit under Rule 5 of Cenvat Credit Rules in re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of CCE vs. Drish Shoes Limited (supra). Their Lordships observed as: 16. The Scheme of CENVAT Credit Rules, 2002, as also 2004, reference to the relevant provisions of which has been made hereinabove, shows that CENVAT credit/refund is allowed on the inputs of all manufactured goods which are not exempt from duty, as is clear from a combined reading of Rule 3 and sub-rule (1) of Rule 6 of the CENVAT Credit Rules, 2002, as also the Rules of 2004, so as to avoid indirect double taxation on input .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed to anomalous situations. For example, if the goods were dutiable and were exported, credit for CENVAT could not be claimed in respect of input of those goods, at least under the aforesaid exception clause. To overcome this kind of anomalous situations, exception clause contained in sub-rule (6) of Rule 6 of CENVAT Credit Rules, 2004 has been made applicable to all excisable goods. 18. Learned counsel for the appellant argued that term excisable goods used in sub-rule (6) of Rule 6 of 2004 Rul .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the above discussion, we hold that an assessee, manufacturing goods chargeable to nil duty, is eligible to avail CENVAT credit paid on the inputs under the exception clause to Rule 6(1), as contained in Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, used in the manufacture of such goods, if the goods are exported. Question No. 1 is answered accordingly. 21. As regards question No. 2, it is clear from a bare reading of Rule 5 of CENVAT Credit Rules, 2004 tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

this is taxable service under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994 and the same was fully exempt from service tax during the period of dispute in terms of exemption Notification No. 8/2003-S.T., The question as to whether the appellant would be eligible for Cenvat credit in respect of the input services used in providing this service which had been exported without payment of service tax and whether this credit could be utilized by them in terms of Rule 5 of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

herein the Tribunal has held that if the assessee is providing a taxable service, although exempt by way of notification, but which had been exported, the assessee would be entitled to take Cenvat input credit in terms of Rule 5 of the Cenvat Credit Rules, 2004. We find that same view has been taken by the Tribunal in the case of M/s. Dell International Services India Pvt. Ltd. reported in 2009-TIOL-1957-CESTAT-Bang. = 2010 (17) S.T.R. 540 (Tri.-Bang.), and also in the case of M/s. mPortal (Indi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version