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2017 (2) TMI 776

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....bal Services Pvt. Ltd., had filed refund claim under Rule 5 for the period April 2005 to September 2005 and for the period October 2005 to March 2006 in respect of service tax credit on the services exported by the appellant. Prior to 14/03/2006 Rule 5 of the Cenvat Credit Rules, 2004 did not allow refund of credit in case of export of services. The refund was allowed only when after the said Rule....

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.... credit earned on export is before 14/03/2006 would not be entitled to refund. He argued that the adjudicating authority in the first paragraph of his findings has rejected this ground relying on the Tribunal order No.A/49/51108/C-1 dated 18/01/2008 in their own case. He argued that refund has been rejected on three other grounds, which were not part of the show-cause notice issued to them. He fur....

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....ugh the rival submissions. I find that show-cause notice has been issued seeking to deny the refund claim solely on the ground that the said credit relates to export made prior to 14/03/2006. The order-in-original in the first para of its findings, discards the said ground relying on the decision of the Tribunal on appellant's own case reported in 2008 (10) STR 273. Incidentally, the said decision....

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.... as provider of output service. Proviso to Rule 5 as it stood prior to the amendment on 14-3-2006 clearly provides that refund of unutilized credit is available to the manufacturer as also by the provider of output service subject to the conditions set out therein. As noted earlier the appellant fulfills all other conditions. Thus, reading the Rule 5 as it stood prior to its amendment, as a whole,....