2017 (8) TMI 553

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.... 2,43,772/- was rejected on the following reasons:- 1) Rs. 2,31,688/- the claimants have taken a recredit of an amount of Rs. 2,31,688/- which was earlier rejected by the then Dy. Commissioner, Service tax cell, vide Order-in-Original dated 09.12.2013 on the ground that the said amount claimed as refund was time barred, while contesting their refund claim for the period July 2012 to September 2012. The appellants had included Rs. 231,688/- while arriving at the cenvat credit availed during the period April 2013 to June 2013 and have included the same in the amount of refund claim for the period April 2013 to June 2013. 2) Rs. 12,084/- this credit was availed on the capital goods whereas the capital goods is excluded in the definition of i....

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....the purpose of refund this amount of credit cannot be reduced. He further submits that the appellants is a 100% export oriented unit therefore entire input services are used for export of output service accordingly, the refund cannot be denied for any reason. 4. Shri V.R. Reddy, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 5. I have carefully considered the submission made by both sides. I find that the appellants have re-credited Rs. 2,31,688/- during the quarter April 2013 to June 2013 in terms of clause (i) of para 2 of notification 27/12-CE(NT) dated 18.06.2012, which reads as under:- "Notification No. 27/2012-C.E. (N.T.) 1. 2. (i) In case the amount of refund sanctioned is less t....

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....AT credit Total turnover Where, - (A) Refund amount means the maximum refund that is admissible; (B) Net CENVAT credit means total CENVAT credit availed on inputs and input services by the manufacturer or the output service provider reduced by the amount reversed in terms of sub-rule (5C) of rule 3, during the relevant period; (C) Export turnover of goods means the value of final products and intermediate products cleared during the relevant period and exported without payment of Central Excise duty under bond or letter of undertaking; (D) Export turnover of services means the value of the export service calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export ....

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....means a service which is provided as per [rule 6A of the Service Tax Rules, 1994]; [(1A) export goods means any goods which are to be taken out of India to a place outside India.] (2) relevant period means the period for which the claim is filed. Explanation 2. - For the purposes of this rule, the value of services shall be determined in the same manner as the value for the purposes of sub-rules (3) and (3A) of rule 6 is determined." 6. From the reading of the above Rule, it can be seen that for the purpose of refund, the net cenvat credit means the total cenvat credit availed on inputs and input services by the manufacturer or output service provider reduced by the amount reversed in terms of sub-rule 5(c) of Rule 3, during the relevan....