accounts. For claiming
refund of such accumulated credit, the appellants have filed three refund
claims under Rule 5B of Cenvat Credit Rules (CCR), 2004 read ... Finance Act, 1994 (32 of 1994). Rule 5 ibid provides for
refund of Cenvat credit to a manufacturer who exports the final product or
intermediary
device to claim
CENVAT credit under the CENVAT Credit Rules. He took the view that Rule
6(1) clearly stated that CENVAT credit ... CENVAT Credit Rules, 2002, as also 2004, reference
to the relevant provisions of which has been made hereinabove, shows that
CENVAT credit/refund is allowed
availing as Cenvat credit
for output taxable service provider. Further as per Rules 3 (4) of Cenvat
Credit Rules, 2004 the Cenvat credit ... refundable is nothing but a piggy back of
refundable service tax. Hence, the same is eligible for the refund to the
appellant
provided the timelines for filing of such refund claim. The appellants
filed refund applications. However, said refund claim after due process of
natural justice rejected ... refundable is nothing
but a piggy back of refundable service tax. Hence, the same is eligible
for the refund to the appellant
Total turnover
Where,-
(A) "Refund amount" means the maximum refund that is
admissible;
(B) "Net CENVAT credit" means total CENVAT credit ... Cenvat Credit and the same can be discharged
17 ST/51033/2020
by utilizing Cenvat Credit and the appellant therein are entitled for
refund
them
on 18.1.2019, they filed a refund claim under section 142(3) ibid
for refund of Cenvat credit of the CVD & SAD, in cash ... Every claim for refund filed by any person before, on or
after the appointed day, for refund of any amount of CENVAT
credit, duty
granted as Cash Refund. Accordingly,
the appellants filed 12 Refund Claims for the CVD + SAD paid by them,
requesting that the Cenvat Credit eligible ... every claim for refund by any person
before, on or after the appointed day, for refund of any amount of Cenvat
credit/duty/tax/interest
necessitated filing of refund application for refund of accumulated
credits in every quarter, noted above, under Rule 5 of the CENVAT
Credit Rules, 2004 read ... refund claim on the ground that it was not providing any
taxable service for which they are not eligible for refund of CENVAT
Credit allegedly
necessitated filing of refund application for refund of accumulated
credits in every quarter, noted above, under Rule 5 of the CENVAT
Credit Rules, 2004 read ... refund claim on the ground that it was not providing any
taxable service for which they are not eligible for refund of CENVAT
Credit allegedly
filing refund as prescribed under Section
2|Page E/12553/2018-SM
11B shall not apply for the refund under Rule 5 of Cenvat Credit ... CENVAT Credit on inputs-input services would
be accumulating to his CENVAT Credit records. Such manufacturer
would be entitled to utilize the CENVAT Credit either
