2015 (12) TMI 745

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d A.K. Dhawan, ARs, for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim under Rule 5 of the Cenvat Credit Rules, 2004 on the premise that inputs service credit availed by them does not conform under Rule 2(l) of the Cenvat Credit Rules, 2004. 2. Brief facts of the case are that appellant is providing output service namely Software De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvat Credit Rules. Therefore, appellant is before me by way of these two appeals. 3. Learned Counsel for the appellant submits that under Rule 5 of the Cenvat Credit Rules, 2004 appellant is entitled to claim refund of unutilized Cenvat credit lying in their Cenvat credit account. Therefore, a show cause notice was not required to be issued for denying refund claim as they have correctly tak....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervices does not fall under Rule 2(l) of the Cenvat Credit Rules, 2004. 4. On the other hand, learned AR reiterates the findings of learned Commissioner (Appeals) and submits that these services have no relation to the export done by the appellant and therefore, they are not entitled for refund of accumulated Cenvat credit. 5. Heard the parties. Considered the submissions. 6. In ....