2017 (4) TMI 220

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....ordiya, Chartered Accountant For Respondent : Shri S N Gohil, Authorised Representative ORDER Per Dr D. M. Misra This is an appeal filed against OIA-COMMR-A-/14/VDR-I/2010 dt 29/01/2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable....

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....ot be considered as the cut off date/relevant date for computation of the period of one year as prescribed under the said Notification in claming refund. In support, the Ld CA for the appellant referred to the decision in the case of CCE&C, Surat I vs Swagat Synthetics, 2008 (232)ELT.413 (Guj.) and John Kells BPO Solutions (I) P Ltd vs CCE&ST, Gurgaon 2016(43)STR.473 (Tri. Chan). 4. Per contra,....

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....integra as settled by the judgment of the Hon'ble Madras High Court in GTN Enng (I) Ltd case. Taking into consideration, the provisions of Sec 11B of CEA, 1944 and Rule 5 of CCR, 2004, their Lordship observes as follows: "14. The said notification prescribes a period of one year, as provided under section 11B of the Central Excise Act, for the purpose of making application in Form-A along....

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.... where any input or input service is used in the manufactures 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. 15. A reading of the above rule,....