2013 (9) TMI 31

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....ah, AR, for the Respondent. ORDER The appeal is directed against order-in-appeal No. PIII/RS/165 & 166/2012, dated 16-5-2012 passed by Commissioner of Central Excise (Appeals), Pune. 2. The appellants, M/s. Amdocs Business Services Pvt. Ltd., Hadapsar, Pune, are engaged in providing "Commercial Training & Coaching, Business Auxiliary Services and Transport of Goods by Road". They filed a ....

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....t turnover to that of total turnover for the given period to which the claims relates and in the case of the appellant there was no domestic clearances and therefore, both the turnover were the same. However, while computing the Cenvat credit for the said period, the Assistant Commissioner excluded an amount of Rs. 10,60,625/- on the ground that the invoices for the service tax credit in respect o....

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....It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. To illustrate, an exporter may avail of Rs. 1 crore as input credit in the April - June quarter. However, no exports may be made in this quarter, so no refund is claimed. The input credit is thus carried over to....

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.... had provided services domestically, the proportional refund to such extent can be demanded from him". 3.1 He also relies on the judgment of this Tribunal in the case of CCE, Mysore v. Chamundi Textiles (Silk Mills) Ltd., 2012 (26) S.T.R. 498 (Tri.-Bang.) = 2011 (270) E.L.T. 531 (Tribunal) wherein it was held that accumulated input service credit, not pertaining to goods exported during the qua....