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M/s Kemrock Industries & Exports Ltd. Versus C.C.E. & S.T. Vadodara

Refund claim - credit on various input services, claimed to have been used in the export of the goods - N/N. 41/2007-ST dated 06.10.2007 - Held that: - The Ld. Commissioner (Appeals) has rightly rejected the refund claim on the services which were not specified under the said notification as on the date of the claim so as to be eligible to the refund - retrospective effect cannot be granted to the said notification unless specifically, mentioned thereunder - appeal dismissed - decided against ap .....

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instruction was received from the Appellant to proceed with the matter. Heard the Ld. A.R for the Revenue. He submits that allowing further adjournment would not serve any purpose. 2. This is an appeal filed against OIA No. Commr(A)/225/VDR-II/2011 dated 01.06.2011 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 3. Narrating the facts of the case, the Ld. A.R submits that the Appellant had availed credit on various input services which they claimed to ha .....

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