2015 (9) TMI 472

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....lant : Shri Manoj Mishra & Shri Praveen Kashyap, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Appeal No. CHD-EXCUS-000-APP-214-13-14 dated 17/12/2013 which upheld the Order-in-Original dated 10.6.2013 in terms of which refund claim of Rs. 9,87,555/- was rejected alongwith a refund amount of Rs. 1,055/-. The appeal is only ....

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....mely "renting of removal property service" and due to initial confusion, the landlord did not pay service tax during the said period (June 2008 to June 2010) but once the situation got clarified, they (the service provider) paid the entire service tax for that period in the month of May 2011 along with interest and the appellants took Cenvat credit of only the service tax portion thereafter. 2.....

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....s that Revenue is not disputing the fact that the credit of service tax taken by them was admissible. It is also a fact that the appellants were not in a position to utilize the credit against the goods exporting during the quarter to which the claim relates. Seen in this light there is no doubt that the refund claim was not in violation of the said para 4 of the said Notification. Thus the commis....

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....er, 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....