9911796707
TMI Blog2015 (12) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... redit Rules, 2004. As the appellant is an exporter of service and all the services have been availed by them in their activity of export of service the Cenvat credit lying in their account unutilized. It is not the case that the appellant has availed inadmissible Cenvat credit. The services availed by the appellant also do fall under the exclusive clause of 2(l) of Cenvat Credit Rules, 2004. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is providing output service namely Software Development Products and promotional activities of their foreign clients under the activity of business auxiliary services. As whole of the services are being exported by the appellant, therefore, input services credit got accumulated in Cenvat credit account, and therefore, they filed refund claim under Rule 5 of the Cenvat Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for denying refund claim as they have correctly taken Cenvat credit under Rule 3 of the Cenvat Credit Rules, 2004. If same was required to be denied then the show cause notice was required to be issued under Rule 14 of the Cenvat Credit Rules, 2004 to deny availed inadmissible Cenvat credit but same has not been done. Therefore, Cenvat credit availed by them is correct and refund claim cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties. Considered the submissions. 6. In this case, the refund claim sought to be denied on the premise that input service credit availed by the appellant does not fall under Rule 2(l) of Cenvat Credit Rules, 2004. As the appellant is an exporter of service and all the services have been availed by them in their activity of export of service the Cenvat credit lying in their account unutilized. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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