2018 (4) TMI 1583

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...., Advocate-For the Respondent. JUDGMENT Per Archana Wadhwa: Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. The brief facts of the case are that the party had filed instant refund claims seeking refund of CENVAT Credit for Banking & Financial Services, which have been exported out of India under Notification No.27/2012-CE (N....

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....e Commissioner (Appeals) examined the meaning of 'all other services' as mentioned in the definition of 'total turnover' under Rule 5 (1) E of CCR, 2004 and observed that the definition of 'all other services' has not been provided in CCR, 2004. As per the 'Law of purposive interpretation' the Commissioner (Appeals) observed that the text proceeding the phrase 'all other services' is 'export turno....

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.... dated 18.06.2012 as also to the provisions of Rule 5 (1) D of Cenvat Credit Rules and Rule 5 (1)(E) of Cenvat Credit Rules to support their stand. However, the Revenue is silent upon the issue having been decided by the Tribunal in Aam Services India Pvt. Ltd. - 2016 (42) STR 760 (Tribunal-Mumbai) relied upon by the Commissioner (Appeals). 6. I find that apart from the said decision, the Ap....