2015 (6) TMI 661

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.... the business activity of PPO and was registered under the category of "Business Auxiliary Services". The respondent has rendered the services to the clients based abroad hence claimed CENVAT Credit of service tax pain on input services used in providing those output services and filed refund claim with the department. Adjudicating authority did not agree with the contentions of the respondent and denied the refund claim totaling to Rs. 12,89,316/-; on an appeal, first appellate authority set aside the order-in-original and granted refund to the respondent. 5. Learned D.R. would submit that the refund claim filed by the respondent is in respect of the service tax paid on 'Rent-a-Cab services', 'telephone services' and 'rent' pa....

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.... of credit of the past period in subsequent quarters. 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 the July-September quarter, when exports of Rs. 50 lakh and domestic clearances of Rs. 25 lakh are made. The exporter should be permitted a refund of Rs. 66 lakh (as his export turnover is 66% of the total turnover in the quarter) from the Cenvat credit of Rs. 1 crore availed in April-June quar....

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....y's main contention in rejecting the subject refund claims is the difference in the wordings used in the definition of 'input service' under Rule 2(l) of Cenvat Credit Rules, 2004 as well as the wording of Notification No. 5/2006-CE (NT) dated 14.03.2006 issued under Rule 5 of the Cenvat Credit Rules, 2004. It has been pointed out by them that Notification No. 5/2006-CE (NT) dated 14.03.2006 issued under Rule 5 of the Cenvat Credit Rules, 2004 interalia provided for refund of unutilized CENVAT Credit on any input or inputs service used in (emphasis supplied) providing any output service exported without payment of service tax. Whereas, as per the definition of the term 'input service' under Rule 2(l) of the Cenvat Credit Rules, ....