2007 (6) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Stone into Slate and Tiles and exporting them. It pays service tax in regard to transport of sand stone to its factory. It claimed and obtained refund of the service tax so paid, upon export of slate and tiles. The refund was under Rule 5 of Cenvat Credit Rules. 2. Commissioner of Central Excise, Jaipur took a view that the said refund allowed by Asstt. Commissioner was not payable. Accordingly....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f input service tax in regard to exports. That rule may be read: "Where any input or input service is used in the final products which, is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used sha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 3 of the Customs Tariff Act… shall be utilized for payment of service tax on any output service. (Explanation - For the purposes of this rule, the words "output service which is exported" means the output taxable services exported in accordance with the Export of Services Rules, 2005)" It is clear from the terms of the rule that refund of input service tax is available, irrespective of w....