2015 (2) TMI 1009

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....hri Hemant Bajaj, Adv. For the Respondent : Shri M S Negi, AR (DR) ORDER Per: Rakesh Kumar: The facts leading to filing of these two appeals are, in brief, as under. 1.1 The appellant are a 100% EOU. They could not utilize the Cenvat credit for payment of duty on DTA clearances and since the accumulated Cenvat credit was attributable to the input services which had been used in or in relation....

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.... the refund claim for July 2008 to September 2008 disallowed the refund to the extent of Rs. 2,19,539/- which represented the Cenvat credit in respect of CHA services used for export of the goods and courier services used in connection with the manufacturing business of the appellant. These refund claims were disallowed on the ground that the CHA services and courier services are not eligible for ....

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....rder-in-appeal No. 1-5/BK/DDL/12 dated 02/01/2012, that the second ground of rejection is that the export proceeds have not been received, that this condition is nowhere mentioned in the Notification No. 5/2006-CE (NT) dated 14/03/06 issued by the Government under Rule 5 of the Cenvat Credit Rules, 2004 and that in view of this, the denial of cash refund of the accumulated Cenvat credit under Rule....

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.... Cenvat credit in respect of these two services is not admissible. However, this issue stands decided in appellant's favour in the appellant's own case by the Commissioner (Appeals) vide order-in-appeal dated 02/01/12. In view of this, the first ground on which the refund claims have been denied would no longer be valid. 7. As regards the other ground for denial of the refund claims that ....