Overseas branch services excluded from total turnover for refunds u/r 5, CENVAT Credit Rules, per Notification 5/2006-CE(N.T.).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included the same in the export turnover for the purpose of refund under Rule 5 of CCR, 2004 read with N/N. 5/2006-CE(N.T.) dated 14-3-2006? - Held No....