2018 (10) TMI 1077

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.... Shri O.M. Shivdikar, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 06.03.2018 passed by the Commissioner of Central GST and Central Excise (Appeals), Thane East. 2. Brief facts of the case are that the appellant herein is a 100% Export Oriented Unit (ECU) and exports the entire output service to its clients located....

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....e specifically, as provided under Notification No. 27/2012-CE (NT) dated 18.06.2012. 3. Learned Consultant appearing for the appellant submits that the appellant had exported the entire output service and since it was not able to utilize the input credit, the refund applications were filed claiming refund of service tax paid on the input services. He further submits that due to over sight, the ....

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.... be available and the authorities below have rightly denied the refund benefit to the appellant. 5. Heard both sides and perused the records. 6. The fact is not under dispute that the appellant is a service provider and provided the entire output service to the over-seas entities. Thus, the accumulated CENVAT Credit balance available in the books should be available to the appellant as refun....