TMI Blog2022 (4) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... BANGALORE] where it was held that The Commissioner (Appeals) has rightly held that the respondents are entitled to cenvat credit and there is no provisions contained in Rule 6(1) of the Cenvat Credit Rules when the final product is exempted from Central Excise duty by virtue of Notification 4/2006 CE dated 01.03.2006. Appeal dismissed - decided against Revenue. - Service Tax appeal No. 858 of 2009 - Final Order No. 20140/2022 - Dated:- 30-3-2022 - MR. P. ANJANI KUMAR, TECHNICAL MEMBER AND MR. P DINESHA, JUDICIAL MEMBER Shri Rama Holla, Superintendent (AR) for the appellant. Shri Pradyumna, G.H., Advocate For the respondent. ORDER The assessee-respondent had filed a refund claim for an amount of ₹ 96,55, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on GTA. The assessee was also not a manufacturer of dutiable final products and nor was it a provider of taxable output service and hence, the assessee was not entitled for cenvat credit on input service in terms of Rule 6(1) of CCR since the final product said to have been manufactured by them was unconditionally exempt from payment of duty. 4. Per contra, learned advocate would submit that the iron ore fines manufactured by the assessee finds a specific entry under heading 2601 of CETH which are termed as excisable goods and it is only the notification issued by the CBEC No.4/2006-CE dt. 01/03/2006 that allowed them to clear the same at NIL rate of duty. It was, therefore, contended that once goods were found to be excisable good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product is exempted from Central Excise duty by virtue of Notification 4/2006 CE dated 01.03.2006. Further we find that the Commissioner (Appeals) has relied upon various decisions which have consistently held that the assessee is entitled to avail credit of service tax paid on input services when they are producing exempted excisable goods which are chargeable to nil rate of duty. Further we find that the Hon ble Karnataka High Court in the case of Commissioner of Customs Vs. ANZ International cited supra it has been held that the provisions of Rule 6 of Cenvat Credit Rules are not applicable when the goods are exported under bond. The High Court judgment has been maintained by the Hon ble Supreme Court and followed by the CESTAT, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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