TaxTMI 
TaxTMI 
2017 (3) TMI 518
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....f rebate of Service Tax paid on exported services was disallowed by the lower adjudicating authority on the ground that the appellant had also availed refund of CENVAT Credit paid under Notification No. 5/2006 dated 14.3.2006 by observing that both rebate as well as refund of input service credit cannot be availed in respect of same set of inputs invoices. Aggrieved by the said order, the appellant approached the Commissioner (Appeals), who upheld the order of the original authority. 2. Learned Counsel for the appellant argued that there is no bar for claiming both the benefits. He argued that Rule 5 of the Cenvat Credit Rules provides for refund of CENVAT Credit in certain circumstances. He further argued that the Rule 5 of Export of Se....
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.... available or unutilized credit whichever is less) (H) 39,31,924 39,31,924 3. Learned AR appearing for the Revenue relied on the impugned order. 4. I have carefully considered the rival submissions. I find that it has not been denied by the appellant that the claim of refund under Rule 5, they had included the invoices in respect of which rebate of Service Tax paid is being claimed. Refund under Rule 5 is granted only in respect of invoices in which export has been done without payment of duty and under bond. Therefore, technically the appellants were not entitled to include the said amount of export in their turnover for the purposes of claiming rebate under Rule 5. The appellants have done so and the same according to them ....
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....o refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act shall be utilised for payment of service tax on any output service. Explanation: For the purposes of this rule, the words "output service which is exported" means the output service exported in accordance with the Export of Services Rules, 2005....
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....19,76,450 3 Value of services provided to recipients in India (C) 4,78,141 4,78,141 4 Value of total turnover (D)=(B)+(C) 31,55,09,863 30,24,54,591 5 "Maximum refund available" based on proration method prescribed under Notification 5 of 2006 (E)=(A)*(B)/ (0) 40,49,468 40,49,203 6 Cenvat credit utilized in the quarter ending March 2010 (F) 1,23,690 1,23,690 6A Duty paid in respect of services exported on which rebate is claimed (X) 13,44,693 13,44,693 7 Unutilized Cenvat after setting off output liability for the quarter ending March 2010 (G)=(A)-(X)-(X) 25,87,231 25,87,231 8 Refund claimed (maximum refund available or unutilized credit whichever....