2013 (2) TMI 620

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..... to the said amendment from 18.04.2006. Hence, the refund of CENVAT Credit on the said input service is admissible under Rule 5 of the CENVAT Credit Rules. Thus the claim for refund under CENVAT Credit Rules is admissible to the Appellant. For the refund amounts of Rs.430/- and Rs.2691/-, it is necessary that the xerox copies of the documents produced have to be examined by the adjudicating authority afresh, to ascertain its admissibility. Accordingly, the case is remanded to the adjudicating authority for the limited purpose of verification of documents on the eligibility of refund claims of Rs.430/- and Rs.2691/-.
DR. D.M.MISRA, J. SHRI S.BARIAR, FCA FOR THE APPELLANT SHRI S.MISRA, A.R. (ADDL. COMMR.)FOR THE REVENUE. DR. D.M.MISR .....

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..... ule 3(1) of the CENVAT Credit Rules, 2004, accordingly, not admissible to them. In this connection, he has submitted that by an amendment to Rule 3(1) of the CENVAT Credit Rules, clause (ixa) has been inserted in the 2011 Union Budget, whereby the service tax paid under Section 66A of the Finance Act, 1994 has been specified under Rule 3(1) and the same has been given retrospective effect from 18.04.2006, as per 8th Schedule to the Finance Act, 2011. Therefore, the refund of CENVAT Credit availed on the Service Tax paid under Section 66A of the Finance Act, 1994 is admissible to them. Regarding other two refund amounts namely, Rs.430/- and Rs.2691/- he has submitted that necessary documents were produced before the authorities, but were not .....

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..... that the documents produced before this Tribunal were only copies and the same have to be examined/verified afresh by the adjudicating authority. Therefore, for verification of the admissibility of the said refund amounts of Rs.430/- and Rs.2691/-, the matter should be remitted to the adjudicating authority for fresh decision. 5.3. In these circumstances, the claim for refund of Rs.6,26,837/- under CENVAT Credit Rules is admissible to the Appellant. Consequently, the Appeal is allowed to this extent. For the amounts of Rs.430/- and Rs.2691/-, it is necessary that the xerox copies of the documents produced have to be examined by the adjudicating authority afresh, to ascertain its admissibility. Accordingly, the case is remanded to the adjud .....

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