2017 (7) TMI 1028

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The Commissioner (Appeals) also upheld the same finding of the original authority. Being aggrieved by the order-in-appeal, the appellant filed present appeal. 2. Shri Rajesh Ostwal, Ld. Advocate appearing on behalf of the appellant submits that the show cause notice proposed rejection of claim on the ground that the claim have not given details of the amount of cenvat credit involved in respect of input and input services used in the manufacture of goods exported during the given period as required under Rule 5 of the Cenvat Credit Rules, 2004. He submits that both the authorities proceeded on the basis that cenvat credit on input services namely Air Travel Agent, Courier Service, Banking and Finance Service, Vehicle Hiring Services Inter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Alternately he submits that even if the issue of admissibility of the Cenvat Credit is considered all the services on which credit was taken are admissible input service in the light of various decisions. He placed reliance on the following decisions. (i) Carrier Airconditioning & Refrigeration Ltd. Vs. C.C.E., Delhi 2016 (41) STR 824 (Tri.-Chan.) (ii) Ucal fuel Systems Ltd. Vs. Commissioner of C. Ex.Punducherry 2017 (48) S.T.R. 167 (Tri.-Chennai) (iii) Hinduja Foundries Ltd. Vs. Commissioner of Central Excise, Chennai-I 2017 (47) S.T.R. 241 (Tri.-Chennai) (iv) Integra Software Services Pvt. Ltd. Vs. Commr. Of C.Ex., Punducherry 2017 (48) S.T.R. 137 (Tri.-Chennai) (v) Orient Paper Mills Vs. Commissioner of Central Excise, Bhopal 2016 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic market. In case of EOU where the 100% export of goods is there, this Tribunal has taken a view that Co-relation between the input or input service with the export of goods need not to prove in the case of Commr. Of C. Ex. Bangalore-III Vs. Motherson Sumi Electric Wires 2012 (278) E.L.T. 177 (Kar.) and Commr. Of C. Ex., Bangalore-III Vs. Motherson Sumi Electric Wires 2010 (252) E.L.T. 543 (Tri.-Bang.). As per the settled position by the Hon'ble Karnataka High Court there is no need of any co-relation to be established. Under Notification No. 5/2006-CE issued under Rule 5 of Cenvat Credit Rules formula provided to calculate the refund amount is as under: Total CENVAT Credit taken on input services during the given period x export turnover....