2015 (2) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant are provider of "Business Auxiliary Services" which is exported. They were filing refund claims regularly under Rule 5 of CENVAT Credit Rules in respect of unutilised CENVAT credit of input services, used in the output services which were exported. For the period October, 2010 to March 2011, they did not claim CENVAT credit and instead filed a rebate claim in terms of Notification No. 12/2005-ST dated 19.04.2005. They filed a declaration as required under Notification No.12/2005-ST dated 19.04.2005 on 27.09.2011 along with condonation of delay for late filing. Rebate claim was filed on 30.09.2011, whereas the export of output services had taken place during October, 2010 to December, 2010. The rebate claim was rejected on the ground ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....port of such taxable service has been received in India in convertible foreign exchange;     (b) that the duty, rebate of which has been claimed, has been paid on the inputs;     (c)  that the service tax and cess, rebate of which has been claimed, have been paid on the input services;     (d) the total amount of rebate of duty, service tax and cess admissible is not less than five hundred rupees;     (e) no CENVAT credit has been availed of on inputs and input services on which rebate has been claimed; and     (f) that in case,-         (i)  the duty or, as the case may be, service tax and cess, rebate o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of taxable service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the  Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration." 6.1 It is seen from paras 5, 7 and 9 of the Order-in-Original that the Conditions prescribed in para 2 of the Notification above, have admittedly been complied with by the appellant. However the procedure was not followed to the extent that declaration was filed after the ex....