2016 (12) TMI 89

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....he appellant is engaged in the manufacture and clearance of De-oiled cake of Soyabean falling under Chapter 15 of Central Excise Tariff Act, 1985 attracting Nil rate of duty. They had claimed cenvat credit on the inputs used in relation to their said final product cleared for export under bond. Consequently, they filed cash refund of accumulated CENVAT credit for export clearances made during the period October 2007 to December 2007 under Rule 5 of Cenvat Credit Rules, 2004. Alleging that De-oiled cake of Soyabean attracts nil rate of duty, cash refund of accumulated credit was denied to them by the adjudicating authority. On appeal before the Commissioner (Appeals), the same was allowed. Hence, the Revenue is in appeal. 4. Ld. AR for th....

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....of the Rules of 2002 and 6(6) of the Rules of 2004, and one of the exceptions is in respect of excisable goods, which are cleared for export under bond in terms of the provisions of Central Excise Rules, 2002. 17. Sub-rule (5) of Rule 6 of the Rules of 2002 was applicable only in case of exempted goods. That meant that the exception was not applicable in case of dutiable goods. It appears that this led to anomalous situations. For example, if the goods were dutiable and were exported, credit for CENVAT could not be claimed in respect of input of those goods, at least under the aforesaid exception clause. To overcome this kind of anomalous situations, exception clause contained in sub-rule (6) of Rule 6 of CENVAT Credit Rules, 2004 ....

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....d by this Tribunal in IBM Daksh Business Process Services (P) Ltd. and it is observed as: "8. So far as the Call Centre Service (Business Auxiliary Service) provided to overseas clients is concerned, there is no dispute that this is taxable service under Section 65(105)(zzb) read with Section 65(19) of the Finance Act, 1994 and the same was fully exempt from service tax during the period of dispute in terms of exemption Notification No. 8/2003-S.T., The question as to whether the appellant would be eligible for Cenvat credit in respect of the input services used in providing this service which had been exported without payment of service tax and whether this credit could be utilized by them in terms of Rule 5 of the Cenvat Credit R....