CALIBER POINT BUSINESS SOLUTIONS Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THESE two appeals are directed against the order -in -appeal No. SRK/355 and 356/Bel/2007 dated 14/09/2007.

(2.) THE issue in this case is rejection of refund claim filed by the appellants. The appellant is engaged in export of taxable services and availed the Cenvat credit on the inputs stage services. Refund claim was sought to be rejected by the lower authorities on the ground that provisions of Rule 5 of the Cenvat Credit Rules 2004 came into effect from 14/03/2006. Hence no export services, which took place prior to 14/03/2006 could be considered for refund claim under the substituted provisions of Rule 5 of Cenvat Credit Rules, 2004.

(3.) HEARD both sides and perused records.