2008 (6) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JDR, for the Appellant. Shri M.N. Bharati, Advocate, for the Respondent. [Order] - After hearing both sides on stay applications filed by the Revenue, appeals are taken up for final disposal. 2. The captioned appeals have been filed by the Revenue against the impugned orders as detailed below:   Sl. No. Order-in-Appeal No. Period of dispute Amount involved Rs. 1. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to export of final product under bond. The notification did not provide for such refund of credit relating to input service. In the orders impugned, the Commissioner (Appeals) found that Rule 5 of CENVAT Credit Rules, 2004 (CCR) as it existed at the material time provided for refund of accumulated CENVAT credit of duty paid on inputs and tax paid on input services. He found the orders of the origi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguard, conditions and limitations, as may be specified, by the Central Government, by notification." The Commissioner (Appeals) found that the refund claims ....