TaxTMI 
TaxTMI 
2016 (3) TMI 1148
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....back Rules, 1995 of duty paid on inputs as per norms of Customs and Central Excise Duties Drawback Rules, 1995. The appellant was also availing inputs service credit on services namely CHA or Courier services. As the Drawback Rules (ibid) did not deal input service credit, therefore, the appellant filed refund claims of input services credit remained un-utilisation in their Cenvat credit account under Rule 5 of the Cenvat Credit Rules, 2004 for the period 1-6-2006 to 15-7-2006. The refund claim were rejected on the ground that the service of courier and CHA services have been availed by the appellant beyond the place of removal of the goods. Further, they relied on the definition of drawback as per Customs and Central Excise Duties Drawback....
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....vices availed by the assessee beyond the place of removal of goods is entitled for input service credit in the light of the decision of Hon'ble High Court of Karnataka in the case of ABB Limited - 2011 (23) S.T.R. 97 (Karnataka). It is also submitted by the ld. counsel that in the case of export, any service availed up to the port of export is called inputs service in the light of the decision of this Tribunal in the case of Premier Conveyors P. Ltd. - 2015 (38) S.T.R. 171 (Tri. - Mum.). Therefore, it is prayed that impugned orders are to be set aside and the appeals are allowed with consequential relief. 4. On the other hand, the ld. AR reiterated the finding in the impugned order and submits that the appellant is claiming drawback o....
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....duty; or claims rebate of service tax under the Export of Services Rules, 2005 in respect of such tax : 7. Further, I have gone through the definition of drawback as per the Customs and Central Excise Duties Drawback Rules, 1995 which is reproduced as under : a. "Drawback", in relation to any goods manufactured in India, and exported, means the rebate of duty chargeable on any imported materials or excisable materials used in the manufacture of such goods; 8. The said definition was amended w.e.f. 13-7-2006 which is also reproduced as under : a. "Drawback" in relation to any goods manufactured in India and exported, means the rebate of duty or tax, as the case may be, chargeable on any imported material or excisable ....
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....elation to any goods manufactured in India and exported, means a rebate of duty chargeable on any imported material or excisable materials used in the manufacture of such goods. There is no material available that the appellant claimed the input service credit in their drawback claim. Hence, I do not find any force in the submission of the learned AR. In these circumstances, refund claim cannot be denied on the ground that the appellant is claiming drawback, therefore, they are not entitled to claim refund of input service credit. Therefore, I hold that the appellants are entitled to claim refund of input service credit lying unutilized for the period up to 13-7-2006 under Rule 5 of the Cenvat Credit Rules, 2004. 10. The other ground....
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....such amount subject of such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification : Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995 or claims a rebate of duty under the Central Excise Rules, 2002, in respect of such duty." 8.1 Even though the rule allows it, at that time relevant Notification was 11/2002. It did not provide the refund. The said notification is actually (i) prescribing safeguards and limitations issued under erstwhile Rule 5 of Cenvat Credit Rules, 2002. But, that notification was superseded by another Notification 5/2006, dat....