https://www.taxtmi.com/caselaws?id=340015 Rule 5 of the CENVAT Credit Rules, 2004 does not permit simultaneous refund of CENVAT credit and rebate of service tax under the Export of Service Rules, 2005 for the same exported services. The two relief mechanisms operate in mutually exclusive fields, and claiming both against the same export invoices amounts to a prohibited double benefit. The expression "such tax" in the first proviso to Rule 5 was read in context and was not confined only to input duty so as to undermine the bar on concurrent claims. The refund claim was therefore correctly restricted and the challenge failed. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340015 Rule 5 of the CENVAT Credit Rules, 2004 does not permit simultaneous refund of CENVAT credit and rebate of service tax under the Export of Service Rules, 2005 for the same exported services. The two relief mechanisms operate in mutually exclusive fields, and claiming both against the same export invoices amounts to a prohibited double benefit. The expression "such tax" in the first proviso to Rule 5 was read in context and was not confined only to input duty so as to undermine the bar on concurrent claims. The refund claim was therefore correctly restricted and the challenge failed. Case-Laws Service Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340015