2013 (8) TMI 212

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....n appeal against the decision of the Commissioner (A) allowing refund of accumulated CENVAT credit under Rule 5 of CCR, 2004. Total amount involved is Rs.4,57,477/-. 2. Heard the learned Superintendent (AR) who submits that the Commissioner (A) has failed to consider the issue of nexus between the products exported and the input services. She submits that Commissioner (A) while coming to the conc....

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....the view in the case of Converges India Pvt. Ltd. to identify whether credit taken on an input service is admissible or not and what has to be examined is whether cost of such goods and service becomes part of the cost of final product or the output service, as the case may be. The only ground taken by the Revenue for appealing is that this decision has not been accepted. In any case, there are se....