TaxTMI 
TaxTMI 
2011 (10) TMI 400
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....the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated 14/3/06 issued under this Rule provides that where any inputs or input services are used in manufacture of final product, which is cleared for export under bond or under letter of undertaking or is used in the intermediate product cleared for export or used in providing output service which is exported, the Cenvat credit in respect of such inputs or input services so used shall be allowed to be utilised by the manufacturer or output service provider towards payment of excise duty on any final product cleared for home consumption or export on payment of duty or for payment of service tax on output service and where for any reason such use of Cenvat credit is not po....
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....on, commissioning service for erection, installation, commissioning of the power plant which had started functioning on 31/3/08, while the goods in respect of which the refund claim under Rule 5 has been filed, had been exported during the period prior to 31/3/08 and, thus, the input services, in question, in respect of which the Cenvat credit had been taken had not been used for manufacture of the goods exported. 1.1 The Commissioner (Appeals) vide order-in-appeal dated 24/3/10 while rejecting the Department's appeal with regard to refund of Cenvat credit of service tax paid on GTA service for outward freight and upholding the Assistant Commissioner's order in this regard, allowed the department's appeal in respect of the refund of credit....
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....re in a position to utilise the same for payment of duty on GTA clearances or for export of the goods under rebate claim payment of duty, they were entitled for cash refund of the accumulated credit under Rule 5 of the Cenvat Credit Rules, as they could not utilise the credit, that in this regard she relies upon the judgment of the Tribunal in the case of CCE v. Ravi Foods Ltd. 2011 (271) E.L.T. 436 (Tri. - Bang.), wherein it was held that for cash refund of accumulated credit under Rule 5 of the Cenvat Credit Rules, correlation of the inputs with the final products exported is not required to be established and the question of restricting the refund claim to the extent, the input services were consumed during the quarter is misplaced, that....