2013 (8) TMI 212

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....ndent (AR) JUDGEMENT Revenue is in 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 ....

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....ribunal in the case cited above to allow the refund. The Tribunal took 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....