2013 (7) TMI 490

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....ngineers Service and they are exporting majority of services under provisions of Export of Service Rules, 2005. They filed four refund claims for the period July 2005 to September 2005, October 2005, November 2005 and December 2005 on 29.09.2006, 31.10.2006, 30.11.2006 and 29.12.2006 respectively under Rules 5 of the Cenvat Credit Rules read with notification No. 5/2006 dated 14.03.2006. These claim were rejected by the original adjudicated authorityon the ground of time bar as claim were filed beyond period of 1 year as stipulated under Section 11B of the Act and also on the ground that Rules 5 was applicable only to manufactures and only with effect from 14.03.2006 service provides become entitled for refund as appellant claims were perta....

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....on or for export on payment of duty; or (ii) Service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification. [Explanation.For the purposes of this, rule, the words output service which is exported means the output taxable services exported in accordance with the Export of Services Rules, 2005] Condition, safeguards and limitation have been prescribed under Notification 5/2006 dated 14.03.2006 Relevant extract of which are reproduced below: In exercise of the powers conferred by rule 5 of the Cenvat Credit Rules, 2004 (hereinafter referred....

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.... As per condition 1, output service is to be exported as per Export of Service Rule 2005. Rule 3 of the Export of Service Rules 2005 is reproduced below:- Rule 3 Export of taxable service. The export of taxable service means. (1)......................... (2)......................... (3) in relation to taxable services, other than, (i) the taxable services specified in sub-clauses (a),(f),(h),(i),(j),(l),(m),(n),(o),(p),(q),(s)(t),(u),(v),(w),(x),(y),|(z),(zb),(zc),(zi),(zj),(zn),(zo),(zq),(zr),(zt),(zu),(zv),(zw),(zza),(zzc),(zzd),(zzf),(zzg),(zzh),(zzi),(zzj(,(zzl),(zzm),(zzn),(zzo),(zzp),(zzq),(zzs),(zzt),(zzv),(zzw), (zzx),[(zzy),(zzza),(zzzb),(zzzd),(zzze),(zzzf) and (zzzh),]; and (ii) the taxable service specified in sub-clause....

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....ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of dispatch of goods by the Post Office concerned to a place outside India. (b)......................... (c) ......................... (d) )......................... (e) )......................... (ea) )......................... (eb) )......................... (ec) )......................... (f) in any other case, the date of payment of duty. 7. Ongoing through above provisions for claiming refund under Rule 5 of the Cenvat Credit Rule 2004, output service is required to be exported in accordance with procedure laid down E....