2018 (4) TMI 940

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....nt ORDER Per: Anil Choudhary The issue in this appeal by Revenue is whether the appellant have rightly taken Cenvat Credit on input service and whether they are entitled to refund under Rule 5 of CCR read with Notification No. 27/2012. 2.  Brief facts are that the appellant is engaged in manufacture of multi colour printed book, journals, catalogue etc., under Chapter Heading 4901, 4902, ....

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.... not being exported and volume of such service during the period under reference is to the tune of Rs. 5,05,036/- only (under BSS service as per the ST-3 returns) which is very miniscule in comparison to the total turnover. Thus, it appeared that the respondent was manufacturing and clearing almost all exempted products for either domestic sale or export. Hence, they were not entitled to avail Cen....

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....Authority. As is evident from the copy of the bond register enclosed with the appeal. It was further observed that the Para 1.1 of Part III Chapter 7 of CBEC Manual of supplementary instructions, is in respect of the units which are exempted on the basis of value of clearance and are not registered with the Central Excise Department, hence such units need not export under bond or against the WT. T....

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.... in it. Further took notice of Clause (V) of Rule 6(6) of CCR, 2004 v provides that the provisions of sub Rule (1), (2), (3) and (4) of Rule 6 shall not be applicable in case the excisable goods cleared without payment of duty are cleared for export under bond, in terms of the provisions of Central Excise Rules. Based on such findings and further relying on the ruling of this Tribunal in the case ....