GLITTEK GRANITES LTD. Vs. THE COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal is filed against the Order -in -Appeal No. 17/2008 Cus. (B) dated 29.01.2008.

(2.) THE relevant facts that arise for consideration are that the appellant is an EOU engaged in the manufacture and export of Granite Slabs and tiles. They had filed a refund claim for Rs. 2,47,773/ - for the period January 2005 to March 2006 under Rule 5 of the Cenvat Credit Rules, 2004 for refund of unutilized Cenvat Credit of Service Tax paid under the Service Tax Act, 1994. The said refund claim was rejected by the adjudicating authority on the grounds that refund of Service Tax paid on input service is admissible only from 14.03.2006 as provided under Notification No. 5/2006 CE (NT) and not for the period prior to it. Aggrieved by this order, the appellants filed an appeal. The learned Commissioner (Appeals), also did not find any merit in the contentions raised before him and upheld the Order -in -Original. The appellants are in appeal against the said Order -in -Appeal.

(3.) LEARNED Departmental Representative reiterates the findings of the lower authorities.