2018 (4) TMI 1583

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....ENT 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.T.) dated 18.06.2012. Part of the income aga....

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....f '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 turnover' . Hence, 'all other services' would mean '....

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.... 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 Appellate Authority has also referred to the Hon'ble High....