2018 (6) TMI 339

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.... The period involved is from July, 2014 to September, 2014. 2. It is the case of the appellant that in respect of service tax paid on various input services used for providing above output services for the period from April 2014 to June 2014, it had made a claim for refund of Rs. 83,058/- of the un-utilized input service credit against which, only Rs. 70,058/- was sanctioned by the adjudicating authority vide order dated 12.03.2016. Against this order, the Revenue had preferred an appeal before the Ld. Commissioner (Appeals) who vide the order dated 20.02.2017 allowed the appeal by setting aside the grant of refund and against this order of the ld. Commissioner (Appeals), the appellant is before this Court. The admitted position is that ....

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.... course of hearing,  the ld. Counsel pointed out to page 20 of the paper book which is the written submission filed before the Commissioner (Appeals) during the appellate proceedings and my attention was drawn to page 21 highlighting the details of export proceeds realized for the period July 2014 to September, 2014 and the details of export invoices raised for the same period. It was further submitted that the same details were made available in its original refund claim also. Per Contra, Ld. AR supported the findings of the lower authorities. 4.2 I have gone through the tables at page 21 as pointed out by the ld. Counsel for the appellant, which is reproduced as under:- Table -1 S.No. FIRC No. FIRC Date FIRC A....

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....relevant quarter for which proceeds were received in foreign currency in the same quarter.  This is not practical and perhaps also not the intention of the legislation, which is also clarified in the very Notification No. 27/2012-CE(NT). The said notification provides for safeguards, conditions, limitations for fling refund and clause 2 (e) of the same requires the determination of value which of course is as per Rule 5 D (1) of CCR.2004. This Rule 5 D (1) in turn tires on payment received per se, which is clear by the definition provided to "export turnover of services" provided under the very same Rule which is as under:- (D) "Export turnover of services" means the value of the export service calculated in the following mann....