2017 (1) TMI 499

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....n the matter was called out, none appeared for appellant, M/s MWH Resource Net India Lt; however, a letter seeking adjournment was on record. Nevertheless, on a perusal of the appeal, it is seen that the issue is not so complex as cannot be disposed off. 2. Appellant, an exporter of 'information technology software' and 'design' service, had sought refund of accumulated CENVAT credit of Rs. 8,8....

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....of CENVAT Credit Rules, 2004, to that portion of the CENVAT credit that is attributable to export turnover. Notification no. 5/2006-CE (NT) dated 14^th March 2006 lays down the procedure for handling of such refund claims. The first appellate authority has construed the provisions of paragraph 4 of the notification supra to permit refund of only such credit as has been availed during the period an....

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....ctrine in taxation that taxes are never exported. Tax statutes, therefore, provide for mechanisms to refund taxes that are discharged on exports. That the appellant has obtained the input services is not in doubt and that these input services have been used in the activities of the appellant is also not in doubt. Rule 5 of CENVAT Credit Rules, 2004 is applicable to exporters of all hues. The norma....