2009 (6) TMI 170

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..... the manufacture/clearance of final products which were cleared for export. The department, in show-cause notices issued to the party, proposed to reject these refund claims on various grounds. Some of the show-cause notices held the refund claims to be time-barred. One show-cause notice noted that a part of the refund claim pertained to CENVAT credit taken on an input service prior to the date on which that service became taxable. In all the show-cause notices, it was alleged inter alia that certain services in respect of which refund was claimed, were not cenvatable and, therefore, any credit taken thereon was not refundable. All the show-cause notices invariably alleged that the requisite documentary evidence had not been adduced in supp .....

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..... ity to sanction refund that the party filed the original documents with the refund-sanctioning authority. The learned SDR further submits that the respondent did not discharge their liability to prove that the services in respect of which refund of credit was claimed had been used in or in relation to the manufacture or clearance of the final products. The learned SDR has referred to the provisions of Rule 5 of the Cenvat Credit Rules, 2004 and Notification 5/2006-C.E. (NT.), dated 14-3-2006. Contextually; is also pointed out that, as the department has not obtained stay of operation of the impugned orders, they have since issued protective demand notices to the party. A specimen of such notice has also been produced. 4. I have heard the l .....

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..... rom the last date of the respective quarters. In the nature of this dispute, I am of the view that the original authority will have to carefully address the limitation issue with reference, and proper application of mind, to the provisions of Section 11B ibid. 6. Before the refund-sanctioning authority, the party conceded the non-refundability of CENVAT credit taken on certain services and the same has been noted by the said authority. The assessee has no grievance, nor has the department any objection. In this scenario, what is already conceded will be treated as conceded. The refund claims will survive only insofar as the remaining services are concerned. In respect of these services, the original authority shall be bound to examine the .....

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