TaxTMI 
TaxTMI 
TaxTMI 
2015 (9) TMI 41
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....n some appeals, the appellant had not produced all the documents for verification and in one case did not appear for personal hearing or replied to the show cause notice. 4. The learned counsel for the appellant, on the other hand, submits that though in the show cause notice it has been alleged that documents have not been produced for verification but the fact is that all documents were produced to the Superintendent who verified the documents and submitted the report to the Assistant Commissioner. Even during personal hearing they have made this submission and also stated that if any document is required, the same may be specified so that they can produce. After hearing the party, the Assistant Commissioner did not pursue this point as ....
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....manufacturing the pharmaceutical products and maintaining the records batch-wise and this evidence was produced before the adjudicating authority. As one-to-one correlation in respect of the duty paid inputs and the use in the manufacture of the goods which were exported without payment of duty. The batch numbers were specifically mentioned in the records which show the use of the duty paid inputs in the manufacture of the goods which were exported under bond. In spite of this evidence, the lower authorities rejected the refund claims by saying that the appellants failed to show one-to-one correlation. 7. The contention is that the appellants were also exporting the goods which were cleared on payment of appropriate duty and the appellants....
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....Rule 5 of the Cenvat Credit Rules. For ready reference, the provisions of Rule 5 are reproduced below:- Rule 5. Refund of Cenvat credit. - Where any input or input service is used in the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product 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, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason....
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....n the Ministry of Finance (Department of Revenue), No.11/2002 - Central Excise (NT), dated 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R. 150(E), dated 1st March, 2002, the Central Government hereby directs that refund of CENVAT credit shall be allowed in respect of : (a) input or input service used in the manufacture of final product which is cleared for export under bond or letter of undertaking; (b) input or input service used in providing output service which has been exported without payment of service tax, subject to safeguards, conditions and limitations, set out in the Appendix to this notification. Appendix 1. The final product or the output service is exported in accordance with the p....
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.... against goods exported during the quarter or month to which the claim relates (hereinafter referred to as the given period). 5. The refund of unutilised input service credit will be restricted to the extent of the ratio of export turnover to the total turnover for the given period to which the claim relates i.e. Maximum refund # Total CENVAT credit taken on input services during the given period W export turnover w Total turnover Illustration: If total credit taken on input services for a quarter = Rs. 100 Export turnover during the quarter = Rs. 250 Total Turnover during the quarter = Rs. 500 Refund of input service credit under Rule 5 of the CENVAT Credit Rule, during the quarter # 100*250/500 i.e. Rs. 50 Explanation: For the p....
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....t is not a case where the appellants were unable to utilize the accumulated cenvat credit. 12. We find that the provisions of Rule 18 of the Central Excise Rules, 2002 provide that a manufacturer can claim rebate in respect of duty paid on exported goods. Rule 5 of the Cenvat Credit Rules provides that a manufacturer can claim the refund of accumulated cenvat credit which is in respect of the goods exported under bond and unable to utilize the same. The main objection of the Revenue in the present case is that as per the provisions of Notification No.5/2006, refund is allowed only in those circumstances where a manufacturer is not in a position to utilize the input credit allowed under the Cenvat Credit Rules against goods exported during ....