2015 (2) TMI 477

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....pondent Assessee. 3. The learned Counsel appearing for both the sides admitted that the substantial questions of law to be considered in the present group of appeals are the same and, therefore, they are being considered simultaneously. 4. On behalf of the Revenue, following substantial questions of law have been formulated:- (i) Whether the Tribunal committed error in applying and extending the provisions of Rule 5(1)(D) of C.C.R. 2004 for the period prior to 17.3.2012; though Clause (D) of Rule 5(1) of C.C.R. 2004 is inserted later on ? (ii) Whether the Tribunal is right in allowing the refund without verifying the facts whether the Technical Testing and Analysis service can be considered to have been exported when no documents in the....

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....ds exported; (b) export turnover of services determined in terms of clause (D) of sub-Rule (1) above and the value of all other services, during the relevant period; and (c) all inputs removed as such under sub-rule (5) of Rule 3 against an invoice, during the period for which the claim is filed." 4.1 It was the case of the appellant that 100% of the credit with respect of Services Exported should be refundable under Rule 5 of the Cenvat Credit Rules, 2004. There is no evidence on record that appellant has taken any input service tax with respect to exempted services exported out of India. As per the definition of 'Export Output of Services', given in Clause (D) of Rule 5(1) of the Cenvat Credit Rules, 2004, no distinction is made with r....