2012 (7) TMI 1032

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....s services "used in manufacture" of the final product for export? (iii)   Whether Hon'ble Tribunal has committed an error in ignoring Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 stipulating that refund of Cenvat credit is allowed only in respect of input service used in the manufacture of final product, which is cleared for export?" 2. We heard Mr. R.J. Oza, learned Senior Counsel assisted by learned Advocate Ms. Rujuta Oza, for the appellant-Department. Rule is served on the respondent, however, none appeared. 3. Facts involved in this appeal briefly stated are that M/s. Pharmanza Herbal Pvt. Ltd., the respondent herein, engaged in manufacture of Herbal Extract and Ayurvedic formulation and holding Central Excise Registration No. AADC3692HXM001 filed a refund claim under Section 11B of the Central Excise Act, 1944 for Rs. 7,392/- stating inter alia that it had availed Cenvat facility and taken Cenvat credit in respect of tax paid on input services as defined under Rule 2(l) of the Cenvat Credit Rules, 2004 and used by the assessee. The respondent applied for refund of Rs. 7,392/- under Rule 5 of the Cenvat Credit Rules, 2004 in cash. The refun....

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....rs. 3.       The Hon'ble Bombay High Court in its order dated 21-6-2010 in the case of CCE v. Techno Economic Services Pvt. Ltd. [2010 (255) E.L.T. 526 (Bombay)] had desired that C.B.E. & C. consider issuing circular, on the lines of circulars issued by the CBDT, so as to reduce litigations arising out of indirect tax litigations. 4.       In respect of appeals filed in the Supreme Court, the proposals are examined by the Board before filing. The Civil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by the Board after obtaining the opinion of the ld. Law officer from the Ministry of Law. However, it may be mentioned that Board has issued instruction vide DO F. No. 390/170/92-JC, dated 13-1-1993 as modified by D.O. of even number dated 27-10-1993 advising the field formations that appeals sho....

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....r in such cases, there will be no presumption that the Department has acquiesced in the decision on the dispute issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. Thus, in case any prior order is being cited on facts and law, it must be checked whether such order(s) were accepted only on account of the monetary limit before following them in the name of judicial discipline. 8.       In respect of an order where it is decided not to file appeal in pursuance of these instructions, a data base needs to be created so that all the Commissionerates are made aware of the orders that are accepted solely on the ground that the revenue involved is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is required to be furnished by the Zonal Chief Commissioners in Proforma enclosed (Annexure IIIE & Annexure IIIF) which should form part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures IIIE dla-rev@....

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....ly, where the subject matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. 3.       Adverse judgments relating to the following should be contested irrespective of the amount involved : (a)     Whether the constitutional validity of the provisions of an Act or Rule is under challenge. (b)     Where Notification/instruction/order or Circular has been held illegal or ultra vires. 4.       Several queries connected with application of monetary limits have been raised by the field formations which were considered by the Board and are being clarified as below :- Issues Clarifications (a) Whether duty involved mentioned in the instruction dated 20-10-2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In ot....