output service exported. As regards the extent of nexus between the inputs/input services and the export goods/services, it must be borne ... export/export documents etc.
Details of input credit on which refund claimed
(1)
(2)
(3)
No.
Date
Date of export order
Goods/ service exported
contract relating to such exports and other connected matters and advising the manufacturers or exporters of electronic goods and computer software regarding the methods ... preparation of integrated action plans for promotion of exports; generation of production for exports; setting export targets generally and in relation to specific countries
list of export products, the appellants could export. Therefore the basis of confirmation of demand of exemption availed on the capital goods, machinery components ... time allowed for completing the export obligation. If the export obligation is fulfilled in respect of these capital goods and consumables as claimed
officers physically verified the Cenvat credit availed on capital goods procured by the appellants with their records i.e. RG 23 Part ... registers. During the verification, it was observed that certain capital goods were not available in the factory premises of the appellants
Sponsorship services
3. The Appellants availed CENVAT Credit on inputs, capital goods and input services used in various output services. Show Cause Notices were ... issued to the Appellants, proposing to deny CENVAT credit on inputs, capital goods and input services. By the impugned orders, the adjudicating authority confirmed
export of goods for fulfilment of export obligation and before fulfilling the export obligation, the goods so produced could not have been cleared ... actually used in the resultant product exported out of India. It only means that capital goods and unrelated inputs shall not be allowed
exported;
(b) all excisable and non excisable goods cleared, including the value of goods exported;
(c) The value of bought out goods ... export/export documents etc.
Details of CENVAT credit on which refund claimed
1
2
3
No
Date
Date
of
export
order
Goods
/
service
exported
Excise Tariff Act, 1985 . They were availing CENVAT Credit on inputs/capital goods and input services under CENVAT Credit Rules 2004. During the course ... registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;
(B) With effect
other place in India in accordance with the Export-Import Policy
(a) such clearance of capital goods and office equipments may be allowed ... goods. Thereafter, upon debonding the goods are treated as imported goods and subjected to duty as applicable to other import goods
used in the manufacture of such exempted goods even if such goods are exported. In that case, the Respondent was engaged ... said Rules, used in the manufacture of such goods, if the goods were exported. In view of the above discussion, the contention
