TaxTMI 
TaxTMI 
2009 (1) TMI 190
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....hri V.V. Hariharan, JCDR, for the Respondent. [Order].- M/s. Elappa Granite, a 100% EOU, had exported their finished products during the period 1/05 to 10/05 and claimed credit of input service consumed in the manufacture of the goods exported under Rule 5 of CENVAT Credit Rules, 2004 (CCR). The above claim for refund of service tax to the extent of Rs. 55,023/- was denied by the lower authoritie....
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....le, the manufacturer should be allowed refund of such input service credit/input duty. Though the said rule provided for issue of a Notification by the Central Government to regulate grant of refund, no notification was issued after the CCR, 2002 were replaced by CCR, 2004. As the Rule 5 of CCR, '04 provided for grant of refund, denial of the refund claim by the lower authorities was not sustainab....
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....fund of duty relatable to inputs were being allowed even though there was no Notification issued under Rule 5 of CCR, 2004. Therefore, there is no justification to deny refund relatable to input service used for production of goods exported during the same period. I find that in the Himalaya Granites case (supra), a similar refund claim for credit of input service denied by the authorities was hel....