2014 (3) TMI 1032

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....rintendent (AR), for the respondent JUDGEMENT Heard both sides. 2. The appellant is a 100% Export Oriented Unit and exporting the goods manufactured. They are not clearing any goods in the Domestic Tariff Area. They have availed the service tax credit on certain inputs. However, since there were no clearances in the DTA, the credit could not be utilized. Thereafter they realized that they....

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....gned order. 4. I have considered the submissions. The only point to be decided in this case is whether reversal of cenvat credit at the time of getting the refund claim amounts to non-availment of cenvat credit. In the present case, the appellant is 100% EOU and not clearing any goods in DTA and, therefore, there is no possibility for them to avail the cenvat credit. Further, they have reversed....