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TMI Blog2024 (9) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court of Bombay in the case of COMMISSIONER OF C. EX. CUS., AURANGABAD VERSUS JOLLY BOARD LTD. [ 2016 (9) TMI 1355 - BOMBAY HIGH COURT] it is observed ' cenvat credit is admissible in terms of Rule 6(6) when goods are exported and there is no requirement to execute any bond if the exported goods are exempted.' The impugned order is set aside and the appeals are allowed. - HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) And HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL) Mr. N. Anand, Advocate for the Appellant Mr. K. Vishwanatha, Superintendent (AR) for the Respondent ORDER PER : D. M. MISRA These appeals are filed against Order-in-Appeal No.236-241/2010-CE dated 15.09.2010 passed by the Commissioner of Central Excise (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 of CENVAT Credit Rules (CCR), 2004 only on the ground that since the exported goods were attracting Nil rate of duty and the appellant had not executed necessary bond, the condition of the Notification No.5/2000-CE (NT) dated 14.03.2006 is not complied with, therefore, cash refund of accumulated CENVAT credit cannot be allowed to them. The learned advocate submits that the issue has already been considered by this Tribunal in a series of cases. In support, he referred to the judgment of the Tribunal in the case of CCE vs. Vibhutigudda Mines P. Ltd.: 2019-TIOL-3197-CESTAT-BANG. and CCE vs. Bellary Iron Ores P. Ltd.: 2018-TIOL-3429-CESTAT-BANG. 4. The learned Authorised Representative for the Revenue reiterated the findings of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is entitled to avail credit of service tax paid on input services when they are producing exempted excisable goods which are chargeable to nil rate of duty. Further we find that the Hon ble Karnataka High Court in the case of Commissioner of Customs Vs. ANZ International cited supra it has been held that the provisions of Rule 6 of Cenvat Credit Rules are not applicable when the goods are exported under bond. The High Court judgment has been maintained by the Hon ble Supreme Court and followed by the CESTAT, Bangalore in the Final Order No. 22062/2017 dated 18.09.2017 in the case of Commr. of Central Excise Vs. Vibhutigudda Mines Pvt. Ltd. Further we find that the ratio of the CESTAT decision rendered in the case of Punjab Stainless ..... X X X X Extracts X X X X X X X X Extracts X X X X
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