2017 (9) TMI 406

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....r Respondent ORDER The present appeal is directed against Order-in-Appeal No. 200-CE/GZB/2008 dated 30/09/2008 passed by Commissioner of Central Excise (Appeals), Ghaziabad. 2.   The brief facts of the case are that the appellants were engaged in the manufacture of Hand Pump Sets & Accessories. As per the provisions of Service Tax Rules, 1994 they paid Service Tax on amounts of commis....

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....4 read with Cenvat Credit Rules. The Original Authority has held that the said case does not come under the purview of the provisions of Export of Service Rules, 2005 nor under Rule 18 of Central Excise Rules, 2004 and, therefore, the said rebate claim of Rs. 8,84,750/- was rejected. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The Commissioner (Appeals) de....

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....fault continued even in the written submission dated 25/01/2008 because in that written submission also there was mixing up of Cenvat Credit Rules & Central Excise Rules and further, submitted that in fact, they were entitled for the refund of Rs. 8,84,750/- which was paid as Service Tax as recipient of service and the goods were exported and they were not in a position to utilize the said Service....