2019 (1) TMI 1429

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....) Shri A. Cletus, ADC (AR) For the Appellant Ms. Radhika Chandrasekhar, Advocate For the Respondent ORDER Per Shri Madhu Mohan Damodhar In these appeals, the common facts are that respondents herein are exporters of taxable service, namely, called call centre service and technical support service under the category of Business Auxiliary Service (BAS). The respondents had filed refun....

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.... export turnover in the formula prescribed under Notification No.5/2006-CE in arriving at proportionate credit will include both STPI and SEZ clearances. Aggrieved, the department have preferred these appeals. 2. Revenue in their grounds of appeal have inter alia, relied upon Tribunal decision in the case of CCE Thane-I Vs Tiger Steel Engineering (I) Pvt. Ld. 2010 (259) ELT 375 (Tri.-Mumbai) an....

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.... Advocate has submitted as follows : (i) They are eligible for credit of input services as the same has been availed by them in the course of their business activity. (ii) The decision of the Bombay High Court in the case of Ultra Tech Cement Ltd. reported in (2010) 20 STR 577 is squarely applicable to the case of the Respondent wherein it has been held that activities relating to business a....

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....viii) The Tribunal in the case of Cognizant Technology Solutions Vs CCE & ST reported in (2016) 43 STR 576 (Tri.-Chennai) has held that the value of SEZ export should be included in computing export turnover. In the said case the value of exports made from SEZ was not included in the export turnover portion in the formula prescribed under Rule 5 of CCR. 5. Heard both sides and have gone through....