2019 (2) TMI 258

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.... that the Cenvat Credit is admissible in respect of export of goods in terms of Rule 6(6) of Cenvat Credit Rule, 2004. He submits that there is no condition that in case of export the Foreign Exchange limit should be received in order to allow the Cenvat Credit. Therefore, when the export of goods is not under dispute the Cenvat Credit is admissible. He placed reliance on the following judgments:- • P&P Overseas Vs. CCE,Delhi- 2017 (49) STR 611(Tri. Del.) • Varun Industries Vs. CCE & S.T., Rajkot-2017 (49) STR 613(Tri. Ahmd.) • Shyam Telecom Ltd. Vs. CCE., Delhi-III- 2015 (317) ELT 619 (Tri. Del.)Reliance Industries Ltd. Vs. CC(Prev.), Jamnagar- 2015 (317)ELT 621(Tri. Ahmd.) 3. Shri. Amit Kumar Mish....

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....ral Excise, dated the 28th August, 1995, number G. S R. 602 (E), dated the 28th August, 1995; or V. cleared for export under bond in terms of the provisions of the Central Excise Rules, 2002; or VI. gold or silver falling within Chapter 71 of the said First Schedule, arising in the course of manufacture of copper or zinc by smelting; or. VII. all goods which are exempt from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under subsection (1) of section 3 of the said Customs Tariff Act when imported into India and are supplied,- a) against International Competitive Bidding; or b) to a power project from which pow....

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....ds. 6.There is no dispute that the refund amount under Rule 5 of the Cenvat Credit Rules, 2004 which have been disallowed is in respect of the Cenvat credit availed in respect of CHA service availed for export of the goods and courier service availed in connection with manufacturing business of the appellant company. The department has denied the refund claims on the ground that the Cenvat credit in respect of these two services is not admissible. However, this issue stands decided in appellant's favour in the appellant's own case by the Commissioner (Appeals) vide order-in-appeal dated 2-1-2012. In view of this, the first ground on which the refund claims have been denied would no longer be valid. 7.As regards the other ground for de....