2017 (12) TMI 759

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....nied the refund in respect of cleaning service and insurance auxiliary service and has also held that the Order-in-original has travelled beyond the show-cause notice in not including the value of the deemed exports in calculating the amount of refund. 2. Briefly the facts of the present case are that respondents are 100% EOU engaged in the manufacture and export of HV Tank and X-Ray Generator Systems falling under Chapter sub-heading No.90 of the schedule to the Central Excise Tariff Act, 1985. They are availing the facility of cenvat credit under Cenvat Credit Rules, 2004 (CCR, for short). The respondents had filed a claim for Rs. 41,71,540/- on 11/03/2013 seeking refund of unutilised cenvat credit availed on input services supposed to....

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.... He further submitted that the deemed exports are different from physical exports and cannot be equated with. 5.1. On the other hand, the learned counsel for the respondent submitted that supplies to EOU / IUT and deemed exports are part of export turn over under Rule 5 of CCR during the impugned period and therefore are eligible for refund and in support of this, she relied upon the following decisions:- i. Virlon Textile Mills Ltd. Vs. CCE, Mumbai [2007(21 1) ELT 353 (SC)] ii. CCE Vs. Anita Synthetics Pvt. Ltd. [2014(306) ELT 133 (Guj.)] iii. CCE Vs. NBM Industries [2013(29) STR 208 (Guj.)] iv. CCE Vs. Shipla Copper Wire Industries [2011(269) ELT 17(Guj.)] v. Apotex Pharmachem India Pvt. Ltd. Vs. CCE [2017(50) STR 26 (Tr....