2009 (11) TMI 615

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....dvocate, for the Appellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order]. - Vide the impugned order the Commissioner (Appeals) confirmed disallowance of credit of tax paid on input services by the appellants for a total amount of Rs. 29,621/- (Rs. 3,389/- for June, 2007; Rs. 5675/- for July, 2007 and Rs. 20,557/- for August, 2007) and demand of the same on the ground that ther....

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....ts. The impugned order also reduced the export turn over of the appellants for computation of admissible refund of input service credit by ignoring clearance to SEZ as the goods had not been physically exported. The learned Counsel relies on the decision of the Tribunal in the case of NBM Industries v. CCE, Rajkot [2009 (94) RLT 367 (CESTAT-Ahmd.) = 2009 (246) E.L.T. 252 (Tri.-Ahmd.)] wherein the ....