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TMI Blog2018 (2) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... - for Respondent ORDER Per: (Dr.) Satish Chandra All the appeals are filed against order-in-appeal No.101-103/2009 dated 20.04.2009. 2. Brief facts of the case are that the appellant is engaged in developing engineering designs and drawings which were exported to the principal based in U.S for manufacturing hydraulic systems. The appellants are a 100% EOU and avail CENVAT credit on the input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for rendering services that are exported represents tax that should not have been collected; however, for the convenience of administering tax, exemption through refund is an accepted practice. To discover new and diverse means of frustrating that intent, particularly in the face of judicial interpretation to the contrary, is a travesty of obligations under the taxing statute. Rule 5 of Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of Cenvat credit availed on inputs or input services which have been used for providing output services which have been exported. There is no condition in the Notification which prescribes that the refund will be allowable only in cases where the output services exported is liable for payment of service tax. Hence we find that such a view taken by the authorities below is without any basis. In a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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