2015 (2) TMI 477

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....Mr.Dhaval Shah, learned Counsel for the respondent 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 consid....

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....lue of - (a) all excisable goods , dutable goods and excisable goods 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) o....

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....g and analysis services and if not, while calculating the total turn-over, the amount pertaining to the technical, testing and analysis services cannot be added. 8. We are afraid such contention can be accepted and the simple reason is that once it is 100% Export Unit, all expenses for such technical, testing and analysis services would be a part of the turn-over and the services exported cannot be separately connected on the ground as sought to be canvassed. 9. We do not find that the substantial questions of law as sought to be canvassed would arise for consideration in the present appeals. It may also be recorded that the questions formulated by the Revenue are, as such, inter-connected, but based on the principal contention that u....