2017 (3) TMI 306

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....Order Appellant, M/s Halliburton Technology India Pvt Ltd, a unit functioning under the Software Technology Park (STP) scheme of the Foreign Trade Policy notified under the Foreign Trade (Development & Regulation) Act, 1992 and engaged in providing 'scientific and technical consultancy service', sought refund of Rs. 60,69,760 for the period April-June 2012 under rule 5 of CENVAT Credit Rules, 2....

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....idered for refund. The original authority, thereafter applied the enumeration of the least of three, viz., refund in accordance with formula prescribed, balance of CENVAT credit available on last day of quarter, and the credit available on date of filing of claim, as required in notification no. 27/2012-CE(NT) dated 18^th June 2012 to confirm sanction of Rs. 40,06,313/-. 3. Appellant was aggrie....

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....arch 2012, the Appellant had utilized the CENVAT credit for payment of Service Tax on the Output Services which had been exported, and claimed rebate of the said Service Tax under Notification No. 11/2005-ST dated 19/04/2005 issued under the Export of Service Rules, 2005, the above quoted proviso specifically disallows the refund of CENVAT credit availed during March 2012 which has also been exclu....

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....r of Customs, Central Excise & Service Tax, Hyderabad-IV [2016 (43) STR 438 (Tri-Hyd)], Commissioner of Central Excise, Mysore v. Chamundi Textiles (Silk Mills) Ltd [2012 (26) STR 498 (Tri-Bang)], Amdocs Business Services Pvt Ltd v. Commissioner of Central Excise, Pune [2013 (31) STR 249 (Tri-Mumbai)] and Fine Care Bio-Systems v. Commissioner of Central Excise, Ahmedabad [2010 (20) STR 193 (Tri-Ah....