Refund Claim Denied: CENVAT Credit u/r 5 Rejected; Overseas Branch Services Excluded from Export Turnover.

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....Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT....