TaxTMI 
TaxTMI 
2016 (2) TMI 446
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....fication 12/2005 dated 19.04.2005 are not applicable for export made prior to that date. Aggrieved by such an order, an appeal was preferred to the first appellate authority. The first appellate authority also concurred with the views of the lower authorities and concluded that for the period prior to 19.04.2005, notification no. 12/2005 will not apply and the refund claim for that period is accordingly rejected while for the period post 19.04.2005, he has remanded the matter back to the adjudicating authority to reconsider the issue after scrutinizing the documents. Aggrieved by such an order the appeal is before the Tribunal. 3. Learned Advocate draws our attention to the facts of the case, show cause notice issued and the orders passed by the lower authorities. It is his submission that the rejection of refund claim is incorrect and there is no dispute that they had exported the services and/or eligible to avail CENVAT credit on the input and input services. It is also his submission that there is no dispute as to the fact that input services and inputs are used for the exported services. He would submit that the judgment of the tribunal in the case of WNS Global Services P. ....
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....mits rebate of the service tax paid in the respect of export of output services is effective from 19.04.2005, any export made after 19.04.2005 are only eligible for the refund in the said Rule 5, we are afraid that such an interpretation would defeat the entire wisdom of the government of India in making the export of services competitive in the international market. The view and the findings recorded by both the lower authorities are flawed for more than one reason. (a) Firstly, we find that the said Rule 5 though brought into statute in Export of Service Rules 2005 from 19.04.2005, cannot be said having applicable only for the exports made from 19.04.2005. In order to appreciate the correct position, we reproduce the relevant part of said rules which reads as under. "5. Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notif....
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....ort of taxable service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, describing the taxable service intended to be exported with, - (a) description, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing taxable service to be exported; (b) description, value and the amount of service tax and cess payable on input services actually required to be used in providing taxable service to be exported. 3.2 Verification of declaration. - The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall verify the correctness of the declaration filed prior to such export of taxable service, if necessary, by calling for any relevant information or samples of inputs and if after such verification, the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise is satisfied that there is no likelihood of evasion of duty, or as the case may be, service tax and cess, he may accept the declaration. 3.3 Proc....
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....mely :- (a) the Central Excise Act, 1944 (1 of 1944); (b) the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (c) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (d) National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001), as amended by section 169 of the Finance Act, 2003 (32 of 2003), section 3 of the Finance Act, 2004 (13 of 2004) and further amended by clause 123 of the Finance Bill, 2005, which clause has the force of law by virtue of the declaration made under the Provisional Collection of Taxes Act, 1931 (16 of 1931); (e) special excise duty collected under a Finance Act; (f) additional duty of excise as levied under section 157 of the Finance Act, 2003 (32 of 2003); (g) Education Cess on excisable goods as levied under section 91 read with section 93 of the Finance (No. 2) Act, 2004 (23 of 2004); and (h) the additional duty of excise leviable under2 [section 85 of the Finance Act, 2005 (18 of 2005)]." It can be seen from the above r....