2017 (11) TMI 416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... D.R. - for the respondent ORDER Per: V. Padmanabhan The appeal is against the Order-in-Appeal No.58/2013 dated 28.2.2013. The appellant filed a refund claim dated 7.7.2010 seeking refund of unutilised Cenvat credit lying in their account during the period January 2010 to March, 2010. The claim was made on the ground that they have used various input services in providing the output servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ailed by them only in respect of the input services used in the export of service. Accordingly, it is their claim that they are entitled to the refund of the entire unutilised Cenvat credit in their account during the period of claim. He further submitted that the refund claim has been unfairly restricted in terms of clause 5 of the appendix to the Notification No.5/2006-CE(NT) dated 14.3.2006. He....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otification No.5/2006 dated 14.3.2006, spells out the procedure, conditions and limitations for grant of such refund. The controversy is with reference to Condition No. 5 in the said notification which reads as follows : "5. The refund of unutilised input service credit will be restricted to the extent of the ratio of export turnover to the total turnover for the given period to which the claim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llustration regarding the maximum refund permissible stands deleted vide Finance Act, 2010, the restriction of refund to the extent of the ratio of export turn over to the total turnover still remains in the condition. It is an admitted fact on record that the appellant has rendered output services which are exported as well as exempted services for which no service tax is payable. Consequently....