COMMISSIONER OF CENTRAL EXCISE, DELHI-III Vs. MINDA ACOUNTIES LTD.
LAWS(CE)-2015-1-32
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 16,2015

Commissioner Of Central Excise, Delhi -Iii Appellant
VERSUS
Minda Acounties Ltd. Respondents

JUDGEMENT

Ashok Jindal, Member (J) - (1.)REVENUE is in appeal against the impugned order where the refund claim under Rule 5 of Cenvat credit Rules 2004 has been allowed by the learned Commissioner (Appeals).
(2.)BRIEF facts of the case are that respondent is manufacturing excisable goods and said goods had been exported by the respondent. During the course of manufacturing, they have taken certain services, namely, business support service and infrastructure support service which remained unutilized. Therefore, they filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. A show cause notice was issued to deny the said refund claim on the premise that services which have been availed by the respondent has no nexus to their manufacturing activity. On appeal before the Commissioner (Appeals), refund claim was allowed holding that the respondent used these service during the course of their manufacturing, so they are entitled to take Cenvat credit on these services, as these services remain unutilized, they are entitled to Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. Against that order, Revenue is in appeal.
Learned AR submits that in this case, the services availed by the respondents have no nexus to the activity of manufacturing and from the notice it is no coming out what services they have availed.

(3.)ON the other hand, authorised representative appearing on behalf of the respondents submits that services availed by them as a manufacturer in the course of their business, therefore, they are entitled to take Cenvat credit. Further, it is submitted that Cenvat credit taken remained unutilized as they are exporter of the excisable goods, therefore they filed the refund claim under Rule 5 of the Cenvat Credit Rules, 2004 and they are entitled for the refund of the same. In these circumstances, it is prayed that the impugned order is to be upheld, appeal filed by the Revenue is to be dismissed.
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