TMI Blog2017 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... are 100% EOU - whether the provisions of rule 6(6) Cenvat Credit Rules, 2004 is applicable and respondents are eligible to take credit on service tax paid on input services? - is refund justified? - Held that: - The Tribunal in the case of Neo Foods Pvt.Ltd. Vs Commissioner of Customs (Appeals), Bangalore [2009 (1) TMI 171 - CESTAT Bangalore] have analysed and discussed the issues in detail. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the grounds of appeal and submitted that the finished goods exported by the respondent are exempted from payment of excise duty vide Notification No.4/2008-CE-dated 01-03-2006 issued under Section 5A of Central Excise Act,1944. That the impugned goods being exempted goods were exported by appellant who are 100% EOU. That therefore, the provisions of rule 6(6) Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 100% EOU and is not able to utilise the credit availed. The respondent has stated that the Cenvat credit could not be denied to them merely on the ground that the goods are not exported under bond, as per Central Excise Rules, 2002. Since the respondent is operating as 100% EOU and had exported the goods under EOU bond, they are eligible for credit, have also relied upon the decision rendered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise the same. The boards instructions are consistent with the policy and the intention of the legislature to give relief of the incidence of taxes paid on export of goods and one such scheme is contained in Rule 5 of Cenvat Credit Rules, of 2004. In the instant case, earning of the foreign exchange and utilisation of input services are not under dispute and hence the appellant become eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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