2012 (12) TMI 259

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....lized certain services such as (1) Testing services (2) Transport (3) services of commission agent for effective sale (4) services of surveyors at the port of export. 3. The appellant treated the charges paid in connection with the above as towards 'input services' and the service tax paid on the same was taken as credit. As no duty was payable, they claimed refund of accumulated credit amounting to Rs. 91,646/- relating to the period for the quarter ending September 2008 under Rule 5 of the CENVAT Credit Rules. The original authority rejected the claim on the ground that the export was not done under bond or letter of undertaking as envisaged under Rule 5 of CENVAT Credit Rules, 2004. He also held that the impugned services are "ne....

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.... a beneficial legislation, the same should be liberally interpreted. In this regard, he relies on the following decisions : (a)     CCE, Delhi-I v. Punjab Stainless Steel - 2008 Indlaw Del 2116 = 2009 (234) E.L.T. 605 (Del.) (b)     Noble Grain India Pvt. Ltd. v. C.C.E., Indore - 2009 Indlaw CESTAT 1290 = 2010 (17) S.T.R. 128 (Tri. - Del.) (c)     Repro India Ltd. v. Union of India - 2007 Indlaw Mum. 1532 = 2009 (235) E.L.T. 614 (Bom.) (d)    Union of India through the Commissioner of Central Excise v. (1) Sharp Menthol India Ltd. (2) Joint Secretary (Revision Application), Government of India - 2011 Indlaw Mum 731 = 2011 (270) E.L.T. 212 (Bom.) (e)&nb....

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....rimps and frozen fish which are subjected to 'nil' rate of duty has to be considered as "exempted goods". 6.2 Under Rule 3 of the CENVAT Credit Rules, a manufacturer or purchaser of final products shall be allowed to take credit subject to the conditions mentioned therein. At the same time, Rule 6 of the CENVAT Credit Rules stipulates "the CENVAT credit shall not be allowed on such quantity of input or input services which is used in the manufacture of exempted goods ........except in the circumstances mentioned in sub-rule (2)". Sub-rule (6) of Rule 6 provides an exception to sub-rule (1), (2), (3) and (4) when excisable goods are cleared for export under bond in terms of the provisions of the Central Excise Rules, 2002. 6.3&ems....