2010 (10) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... AACCB1658EST001 and they are 100% EOU, engaged in Scientific Testing and Consultancy Services. The appellant have filed refund claim of unutilized Cenvat credit of Service Tax paid on input services under Rule 5 read with Notification No. 05/2006-C.E. (N.T.) dated 14-3-2006. The adjudicating authority, after issuing a show-cause notice and following the Principles of Natural Justice, vide Order-in-Original dated 19-6-2008, rejected the refund claim on the ground of limitation and also on the ground of non-production of evidences. Aggrieved by such an order, the appellant preferred an appeal before the learned Commissioner (Appeals), who, after hearing the Revenue as well as the appellant, upheld the Order-in-Original that rejected the refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ious case-laws. (i)      CST, Delhi v. Convergys India Pvt. Ltd. - 2009 (16) S.T.R. 198 (Tri.- Del.) (ii)    Capiq Engineering Pvt. Ltd. v. CCE, Vadodara - 2009 (245) E.L.T. 186 (Tri.- Ahmd.) (iii)   Lason India Pvt. Ltd. v. CST, Chennai - 2010-TIOL-773-CESTAT-MAD = 2010 (18) S.T.R. 626 (T) (iv)   STI India Ltd. v. CC&CE, Indore - 2010 (19) S.T.R. 614 (M.P.) = 2009 (236) E.L.T. 248 (M.P.) (v)     Global Energy Food Industries v. CCE, Ahmedabad - 2010-TIOL-337- CESTAT-AHM (vi)   Rangdhara Polymers v. CCE - 2010-TIOL-518-CESTAT-AHM 4. The learned JCDR, on the other hand, would submit that both the lower authorities have correctl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t services received by him. 6. It is undisputed that the appellant is a 100% EOU and is not providing any services in India. As per the provisions of Rule 5 of the Cenvat Credit Rules, he is eligible for claiming the refund of the Cenvat credit availed by him on the input services. The only question that remains to be answered is whether the appellant is falling within the clauses indicated in Notification No. 5/2006-C.E. (N.T.) for refund of such input services. 7. At this juncture, we would like to put on record that the said Notification 5/2006-C.E. (N.T.) has been retrospectively amended by the Finance Act, 2010, which would indicate that the assesses are eligible for refund of the Cenvat credit of input or output servic....