2024 (3) TMI 128

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.... of the bar contained in Rule 6 of the CENVAT Credit Rules, 2004. Aggrieved by this order, the respondents filed an appeal before the Commissioner (Appeals) and the Commissioner vide order No.21/2009 date 20.05.2009, in view of the statutory provisions and based on the ratios of the various judicial decisions, held that the respondent was eligible for the refund. The Department filed an appeal against this order No.21/2009 dt. 20/05/2009 before this tribunal. This Tribunal vide Final Order No.20598/2019 dt. 15/07/2019 observed as follows: - "6. After considering the submissions of both the parties and perusal of the material on record, we find that the Commissioner (Appeals) has rightly held that the respondents are entitled to cenvat cre....

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....n of the CESTAT has been upheld by the High Court of Delhi reported in 2009 (234) E.L.T. 605. Further we find that in the case of Jolly Board Ltd. Vs. CCE, cited supra wherein it has been held that cenvat credit is admissible in terms of Rule 6(6) when goods are exported and there is no requirement to execute any bond if the exported goods are exempted. The said decision of the CESTAT has been affirmed by the Hon'ble High Court of judicature at Bombay reported vide 2017 (50) S.T.R. 131 (Bom.). Therefore, by following the ratios of the above said decision of the Tribunal and the High Court, we are of the considered view that there is no infirmity in the impugned order passed by the Commissioner (Appeals) based on the decision of the Tribunal....

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....stion of rejecting the refund does not arise. 4. Heard both sides. I find that the grounds of appeal filed by the revenue are only against the rejection of refund in terms of Rule 6 of the CENVAT Credit Rules, 2004 which was the issue in the initial proceedings before this Tribunal which has been already been set aside and allowed in favour of the respondent. The question in the impugned order is only whether the respondent is eligible for the benefit of cenvat credit which is used for Port services which has resulted in refund, and I find that there is no whisper on this issue of eligibility of cenvat credit on port services in their grounds filed and placed before me. Therefore, the appeal filed by the Revenue fails on this ground itself....