TMI Blog2018 (2) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid would add to the value of export consignments. The sanction of the refund claim by the adjudicating authority in this case, is itself an acceptance of the fact that these documents are eligible for availment of CENVAT credit. Appeal dismissed - decided against Revenue. - E/2891/2011-SM - A/3005/2018 - Dated:- 16-1-2018 - Mr. M.V. Ravindran, Member (Judicial) Ms. B.V. Siva Naga Kumari, A.R. - for the Appellant. Mr. Venkat Prasad, Adv - for the Respondent. ORDER Order per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-appeal No.07/2011(D)CE dated 02/08/2011. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal and a decisions of this Bench in the case of HTS Agro Tech Industries Vs CCE Hyderabad [2017-TIOL-294-CESTAT-Hyd.). He submits that respondent being 100% EOU, accumulated CENVAT credit refund of which cannot be rejected on the ground that exported of final good attracted NIL rate of duty. He submits that the same view have been expressed by the Division Bench in the case of Aravind Ltd Vs CCE Ahmedabad [2016(334) ELT 146 (Tri-Ahmd). As regards Notification No.24/2010, it is his submission that the said Notification excludes the operator of Rule 19 of Central Excise Rules 2002, for 100 EOU. 6. On a careful consideration of the submissions made, I find that the concurrent factual finding of both the lower authorities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit availd on debit notes is incorrect as Rule 4A of Service Tax Rules 2002 does not permit to do so. I find that the provisions of Service Tax Rules is regarding issuance of debit notes, while provisions of CENVAT Credit Rules 2004 more specifically Rules 9(2) indicated that CENAT credit can be availed on any document which has all the particulars, subject to the satisfaction of the Assistant Commissioner/Dy. commissioner. The sanction of the refund claim by the adjudicating authority in this case, is itself an acceptance of the fact that these documents are eligible for availment of CENVAT credit. 8. In view of the foregoing, the impugned order is upheld and the appeal or rejected. (Order pronounced and dictated in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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