2011 (8) TMI 993

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....ant also availed of Cenvat credit in respect of various inputs and input services used in or in relation to providing of their output service, in accordance with the provision of the CENVAT Credit Rules, 2004. Rule 5 of the CENVAT Credit Rules, 2004 provides that where any input or input service is "used in the manufacture of final product" which is cleared export under bond or letter of undertaking, as the case may be, or used in the manufacture of intermediate product cleared for export, or "used for providing service which is exported", the Cenvat credit in respect of inputs or input services shall be allowed to be utilized by the manufacturer or provider of output service towards payment of the duty of excise of fina....

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.... service with their output service was not established by the appellant. Against this order of the Commissioner (Appeals), the present appeal has been filed by the appellant. 2. Heard both the sides. 2.1 Shri Raja Jindal, C.A., the learned counsel for the appellant, pleaded that the issue involved in this case is now covered by the detailed Circular No. 120/01/2010-S.T. dated January 19, 2010 issued by the Board wherein it has been clarified that the view being taken that to be eligible for refund under rule 5 of the Cenvat Credit Rules, the input service must be directly used in output service exported is not correct, that as regards the extent of nexus between the input/input service and the export goods/export service, it must be borne....

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.... issued in January, 2010, that on the basis of this circular of the Board, the Cenvat credit availed in respect of all the disputed services would be eligible for cash refund and that in view of this, the impugned order is not correct. 2.2. Shri S.K. Bhaskar, the learned Departmental Representative defended the impugned order by reiterating the findings of the Commissioner (Appeals) and also stated that in any case the matter can be remanded to the Commissioner (Appeals) for denovo decision in the light of the Board's circular which has not been considered in the impugned order. 3. I have carefully considered the submissions from both the sides and perused the records. 4. I find that in the Commissioner (Appeals) in para " 6&quo....