2014 (5) TMI 983

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f CENVAT Credit Rules 2004 (CCR). Since the appellant had already paid the amount, the same has been appropriated and interest of Rs.20,028/- has been demanded. In fact, according to the submissions in the appeal form, appellant had made payment of Rs.9,94,099/- before issue of show-cause notice. 2. The learned counsel on behalf of the appellant submits that appellant had no exempted output service but in fact they have exported services outside India and received the consideration in convertible foreign currency. The Revenue has treated such exports as exempted service in view of the fact that during the relevant time, the output service which was exported was exempted from liability to service tax under Notification No.21/2003.ST dt. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant that output service was exported has to be accepted. Therefore this factual aspect has to be treated in this manner. 4. Coming to the legal issue, I find that during the relevant time Rule 5 provided that where any input or input service is used in the final products which is cleared under a bond or letter of undertaking as the case may be or used in the intermediate products cleared for export or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of duty/service tax and where any such adjustment is not possible, manufacturer shall be allowed refund of such am....