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TMI Blog2017 (5) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... al against the impugned order. 2. The facts of the case are that the appellant filed a refund claim of Rs. 5,99,586/- under Rule 5 of the Cenvat Credit Rules, 2004 vide their application dt. 07.02.2007 on account of unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export. The appellant has cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fabrics International Pvt. Ltd. & Anr. Vs. Commissioner of Customs (Appeals), Bangalore - 2009(02)LCX0042. 4. The Ld. AR for the Revenue reiterated the findings in the order of the Ld. Commissioner (Appeals). 5. Heard the parties and perused the records. 6. I find that the only ground for rejection of refund claim of input credit service is that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is exported, the Cenvat Credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty or service tax on output service and where for any reason such adjustment is not possible, the manufacturer or the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/2006 dt. 14.03.2006 providing refund of input credit also, which has been not utilized. 9. On a very careful consideration of the matter, in the present appeals, all the refund claim pertains to period prior to 14.03.2006. However, as on 10.09.2004 itself, we have already given the reproduction of Rule 5, the rule itself provides the utilization of the input credit and input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals with consequential relief." The above judgment has also been followed by this Tribunal in the case of Matrix Clothing Private Ltd. Vs. CCE, Delhi-III - 2016 (44) STR 618 (Tri. Chand.). 7. Following the above judgments of the Tribunal, I hold that the substantive benefit which has been allowed under Rule 5 of Cenvat Credit Rules, 2004 cannot be denied to the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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