2014 (4) TMI 288

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....d all dated 28.03.2013 and OIA Nos.130/2012(STC)/K.ANPAZHAKAN/Commr(A)/Ahd and 132/2012(STC)/K.ANPAZHAKAN/ Commr.(A)/Ahd both dated 20.04.2013. Issue involved in all the six appeals is the same, therefore, the same are being taken up together for disposal in this common order. 2. Shri Prakash Shah (Advocate) appearing on behalf of the appellant argued that appellant is engaged in providing I.T. enabled services and have a centralised registration at Ahmedabad for providing Business Auxiliary Services. That appellant has been periodically filing refund claims of unutilised CENVAT credit under Rule 5 of the Central Excise Rules, 2004 read with the provisions of Notification No. 5/2008-CE (NT) dated 14.03.2006. He argued that Revenue is wro....

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....sue involved in the present proceedings is only with respect to calculation of refund as per formula given in Rule 5(1) of the Cenvat Credit Rules, 2004. The prescribed formula is reproduced below:- Refund Amount = (Export turnover of goods + Export turnover of services) x Net CENVAT credit Total turnover   Further Clause (D) and (E) of Rule 5(1) define the Export turnover of services and total turnover as follows;     "(D) "Export turnover of services" means the value of the export service calculated in the following manner, namely:-         Export turnover of services = payments received during the relevant period for export services + export services whose pro....