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2017 (1) TMI 1282 - CESTAT BANGALORE

2017 (1) TMI 1282 - CESTAT, BANGALORE - TMI - 100% EOU - Refund claim - unutilised CENVAT credit - inward freight - Rule 5 of the CCR, 2004 read with N/N. 5/2006 dated 14.03.2006 - Held that: - the clearing charges/inward freight is specifically covered in the amended definition of ‘input service’ as contained in Rule 2(l) of the Cenvat Credit Rules - reliance placed in the case of CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed - appeal allowed - .....

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igible for refund of ₹ 5,385/- (Rupees Five Thousand Three Hundred and Eighty Five only) for cenvat credit taken on outward transportation. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of processed Gherkins. Appellant is an agro-based industry of processing gherkins which are packed in drums, jars and tins and exported to USA, Europe and Russia. Appellant incurs various expenses directly or indirectly for the manufacture of final .....

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s), an amount of ₹ 5,385/- (Rupees Five Thousand Three Hundred and Eighty Five only) was rejected vide Order-in-Appeal dated 31.07.2014. Aggrieved by the said order, the appellant has filed the present appeal. 2. Heard both the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order rejecting the refund of ₹ 5,385/- (Rupees Five Thousand Three Hundred and Eighty Five only) for the quarter April to June 2011 is not sustainable in law .....

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