TaxTMI 
TaxTMI 
TaxTMI 
2009 (6) TMI 440
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....n terms of rule 3 of the Export of Services Rules, 2005. Show-cause notice was issued proposing to reject the rebate claim on the ground that the appellants have not exported any service. In reply to show-cause notice the appellants changed their stand inasmuch as they requested to treat the claim as refund claim under rule 5 of Cenvat Credit Rules, 2004. It was requested that the claim may be treated as refund of service tax paid on services used in the manufacture of exported goods cleared under bond. The original authority rejected the refund claim. The Commissioner (Appeals) upheld the adjudication order. 3. Learned Counsel on behalf of the appellants submits that rule 5 of Cenvat Credit Rules provide that when any input or input servi....
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....acture of exempted goods or exempted services. Rule 6(6) of the said Rules provides that proviso to sub-rule (1) of rule 6 shall not apply in case of exported goods removed without payment of duty cleared for export under bond in terms of Central Excise Rules, 2002. In the present case, there is no dispute that the appellants cleared the goods under bond. So rule 6(6) of the Rules would be applicable herein. The original authority observed that as the goods is exempted there is no requirement for furnishing bond. According to him, there is no requirement of furnishing bond and therefore, it does not come within the purview of rule 6(6). I find that this issue has already been settled by the Hon'ble Bombay High Court in the case of Repro Ind....
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....exempted goods under bond but the same was not available with effect from 9-9-2004 under Cenvat Credit Rules, 2004. ** ** &nbs....