2018 (6) TMI 812

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....ang, Advocate - for the Respondent. Per. C.L. Mahar:- The brief facts of the case are that the assessee has filed 4 refund claims under Rule 5 of Cenvat Credit Rules, 2004 readwith Notification 27/2012-CE (NT) dated 18/06/2012. The Original Adjudicating Authority has sanctioned the refund claim after disallowing certain inadmissible portion of the same. The Commissioner (Appeals) vide his or....

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....g business support service (output service) which are fully exported out of India and thus the Cenvat credit of input services has remained unutilized. Accordingly the assessee has filed four refund claims for accumulated Cenvat credits as per the provisions of Rule 5 of Cenvat Credit Rules, 2004 readwith Notification 27/2012 - CE (NT) dated 18/06/2012. The learned Commissioner (Appeals) in his or....

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....refund for accumulated Cenvat credits under Rule 5 of the Cenvat Credit Rules, 2004 need to be refunded to them. The relevant extract of judgment is reproduced herein below :- "5. It is an admitted fact on record that the appellant is engaged in exporting the entire output service to outside India. Thus, there was no scope for utilization of Cenvat credit availed by it on the service tax paid o....