9911796707
TMI Blog2010 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... irement of registration to qualify for credit. Thus, the appeal is rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... the delayed refund. It is submitted that in M/s. Punjab Stainless Steels Industries Vs. CCE, 2008-TIOL-1004-CESTAT-DEL, the Tribunal had held that input credit/rebate cannot be denied on the ground that the export goods are exempted. Relying on the decision of the Tribunal in Sudha Dyeing & Printing Mills Pvt. Ltd. Vs. CCE [(2008 (221) ELT 107(Tri.-Ahmd.)], it is submitted that there was no time limit provided for utilising the cenvat credit and that once the credit was utilised for payment of duty and the refund if any due, would be subject to the time limit prescribed for claim of refund. There cannot be any time limit for claiming refund of accumulated cenvat credit. This was also the ratio of the following judicial authorities:- (i) Sw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance with these provisions. This reading of the Rule by the authorities cannot be faulted. However, I find that para 6.11 of the Hand Book of Procedures of the Foreign Trade Policy 2004-2009 reads as follows. 6.11 Entitlement for supplies from the DTA (a) (b) (c) In addition, the EOU/EHTP/STP/BTP units shall be entitled to the following:- i. ii. iii. iv. v. CENVAT Credit on service tax paid. Obviously the policy of the Government is to allow STP units like the appellants Cenvat credit of duty/ service tax paid on inputs/input services. This benefit is apparently not limited by provisions of the CCR. This plea was, however, not taken by the appellant. Therefore, the appellant was entitled to take credit of service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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