2017 (1) TMI 1696

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri Sanjay Jain, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Rejection of refund claim filed by the appellant under Rule 5 of Cenvat Credit Rules, 2004 is the subject matter of present dispute. 2. Brief facts of the case are that the appellant is a manufacturer-exporter. The appellant had claimed refund of service tax paid on the input services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isable commodity in the Central Excise Tariff Act, 1985. Thus, the requirement of taking registration, and availment of Cenvat credit by the appellant on the inputs and input services does not arise. Hence, in absence of any statutory provisions, entitling the appellant herein to avail the Cenvat credit, the question of refund under Rule 5 ibid does not arise. Further, since the appellant is not r....