Refund claim under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2005-CE dated 14.03.2006 - Denied refund of the credit under Rule 5 of the CENVAT Credit Rules to the Appellant on the ground that service tax paid under Section 66A(1) of the Finance Act, 1994 was not listed under Rule 3(1) of the CENVAT Credit Rules and hence, no CENVAT Credit could be allowed on the said amount of service tax paid and accordingly, no refund was admissible under Rule 5 of the CENVAT Credit Rules Held that - The payment of service tax under Section 66A(1) had been subsequently inserted as clause (ixa) in Rule 3(1) of the CENVAT Credit Rules, 2004 by amending the said Rule and giving retrospective effect 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. Accordingly, the Appeal is allowed to this extent. Regarding Appeal No.E/A/295/11, amount of refund claim was rejected on the ground that the said amount pertained to the earlier quarter and hence, cannot be admissible as refund for the quarter in which the goods were exported Held that - Central Government s Circular No.120/01/2010-ST dated 19.01.2010 issued from F.No.345/268/2009-TRU by the Government of India, Ministry of Finance, Department of Revenue (Tax Research Unit), is very clear in this respect. Hence, the refund claim is admissible to the Appellant. Accordingly, the Appeal is allowed to that extent. Regarding few other amount, ld Held that - Chartered Accountant has conceded that the respective bills do not relate to the Appellant and hence, refund of the same not admissible to them. Regarding rest of the amount Held that - Both sides agreed that the same are required to be examined and verified afresh, by the Adjudicating Authority and the matter should be remitted to the Adjudicating Authority for a fresh decision. .............................. Service Tax - Case Law
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