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TMI Blog2009 (7) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... much as the said service is for sale of final product, the benefit of the credit in terms of Rule 5 would not be admissible. Commissioner (Appeals) held that assessee entitled for credit. Held that- commissioner (Appeals) not examined the matter thus the matter remanded to the appellate authority. - E/648 OF 2009 - A/1612/WZB/AHD. OF 2009 - Dated:- 27-7-2009 - ARCHANA WADHWA, JUDICIAL MEMBER S.K. Mall for the Appellant. M.A. Patel for the Respondent. ORDER 1. Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present. I have heard Shri S.K. Mall, learned SDR for the revenue and Shri M.A. Patel, learned Consultant appearing for the assessee. 2. As per facts on record, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilised by the manufacturer or provider of output service towards payment of (i) duty of Excise on any final products cleared 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 safeguards, conditions and limitations, as may be specified by the Central Government by notification." "Notification No. 5/2006-Central Excise (N.T.).—The Central Government hereby directs that refund of CENVAT credit shall be allowed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilized, for which they have claimed refund. Whereas the Commissioner (Appeals) has discussed the eligibility to avail credit of the service tax paid on the transportation and relied upon the various decisions on the issue of transport service, which are not relevant to the facts of this case. 4. It stand contended before me by Shri Patel, learned Consultant that two different interpretations cannot be given while considering the availability of Cenvat credit of Service Tax paid on various services by treating them as 'input services' and in terms of rule 5 which grants refund of such Cenvat credit. He also relied upon the Larger Bench decision of the Tribunal in case of ABB Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT). 5. Without ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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