2017 (11) TMI 416

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....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 service of works contract service which was ex....

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....rvices 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 further submitted that vide section 74 of th....

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....he 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 relates. deleted with retrospective effect from the ....

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....nce 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, in terms of the above condition 5 of the said notification, the restriction a....