2018 (2) TMI 1492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Prasad, Adv - for the Respondent. ORDER Order per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-appeal No.07/2011(D)CE dated 02/08/2011. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding refund of service tax paid on various input service which are utilized for iron ore. The adjudicating authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that as per rule 6(5) read with explanation 1 to the Rule and Rule 6(2), no refund is due and that the documents on which CENVAT credit was availed were incomplete documents and debit notes are not the documents eligible for availment of CENVAT credit. On a specific query from the Bench learned Commissioner again submits that the goods which are cleared for export could not have been cleared und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. On a careful consideration of the submissions made, I find that the concurrent factual finding of both the lower authorities are correct, inasmuch, these services i.e. mining services, security services, cargo handling services, transportation services, supply of tangible goods services are utilized in excavation of iron ore which is exported. The Respondent herein had filed/submitted all th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s well as the order of the adjudicating authority for sanction of the refund seems to be correct. On perusal of Notification No.24/2010 CE(NT), I do find that the said Notification clearly lays down that exempted excisable goods which are chargeable to 'Nil' rate of duty cannot be cleared by executing a Bond or LUT, as it excludes the goods manufactured and cleared by 100% EOU. 7. Learned Commi....