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TMI Blog2017 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... t, challenging the order passed by the Commissioner(Appeals), who set aside the order passed by original authority rejecting granted the refund claim filed by the respondents. On behalf of the department, the Ld. AR, Shri Arun Kumar reiterated the grounds of appeal and submitted that the finished goods exported by the respondent are exempted from payment of excise duty vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, the service tax is refunded and not the credit. That the respondent is therefore not eligible to take credit or get refund of the unutilised credit. 2. The respondent has filed cross objections. In the said cross objection, it is seen that respondent 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible for refund of service tax. Thus, harmonious reading of the Boards instructions with other statutory provisions it becomes evident that persons who export goods are entitled for refund of service tax paid on input service provided, there is no scope for them to utilise the same. The boards instructions are consistent with the policy and the intention of the legislature to give relief of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far the eligibility of Cenvat credit on input/input services used in manufacture of final products exported by a 100% EOU is concerned. Following the same, I do not find any infirmity in the impugned order. The appeal is dismissed. (Dictated & Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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