Export of service recognised for refund of unutilized Cenvat credit where identical facts had already been finally settled.

Refund of unutilized Cenvat credit under Rule 5 was examined on the basis that the underlying services constituted export of service. The Tribunal relied on its earlier final decision in the appellant's own case on identical facts, holding that services rendered in India on behalf of a foreign principal for customers outside India qualify as export of service. As the issue had already been conclusively settled, there was no basis to keep the matter open for fresh reconsideration by the adjudicating authority. The refund claim was held admissible and the remand was not sustained.

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Issues: Whether the appellant was entitled to refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 read with the applicable notification, on the footing that the services rendered amounted to export of service.

Analysis: The dispute had already been decided in the appellant's own case on an identical issue for a different period. The Tribunal noted that the later order had finally settled the question and that the services were provided in India on behalf of a foreign principal to customers located outside India. Applying the earlier ratio, the Tribunal treated the services as export of service and found no basis to keep the matter open for fresh reconsideration by the adjudicating authority.

Conclusion: The refund claim was held to be admissible and the remand order was not sustained.

Final Conclusion: The impugned orders were set aside and the appeals were allowed, thereby granting refund relief to the appellant.

Ratio Decidendi: Services rendered in India on behalf of a foreign principal for recipients outside India qualify as export of service for refund purposes where the issue has already been conclusively settled on identical facts.

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