2017 (9) TMI 504

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..... any input or input service is used in manufacture of any final product or letter of undertaking or use in the intermediate product cleared for export, or used in providing output service which is exported. If this conditions are satisfied, refund of CENVAT would be available subject to other conditions mentioned in the rules - Admittedly, the CENVAT does not relate to any input or input service u .....

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..... n rate of excise duty on input and final product when the Appellant had opted out of Cenvat regime? (ii) Whether CESTAT has misinterpreted the provision of Rule 5 of Cenvat Credit Rules, 2004 by observing that refund of cenvat credit can only be allowed in case the final product is cleared for export under bond? (iii) Whether in the facts and circumstances of the case, CESTAT has erred in la .....

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..... filed a refund application on 03.04.2017 for a sum of ₹ 1.04 crores basing the claim under rule 5 of Cenvat Credit Rules, 2004. The adjudicating authority as well as the Tribunal rejected the claim. Hence, this appeal. 3. The Tribunal while confirming the decisions of the authorities observed that in case of the assessee, the refund of the unused CENVAT credit do not arise out of the export .....

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..... ) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output se .....

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..... ny final product or letter of undertaking or use in the intermediate product cleared for export, or used in providing output service which is exported. If this conditions are satisfied, refund of CENVAT would be available subject to other conditions mentioned in the rules. Admittedly, the CENVAT does not relate to any input or input service used in any final product or used in intermediate product .....

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