2018 (3) TMI 1742

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....ration under Para 3.1 of the said notification belatedly at the time of processing of their rebate claim. 2. The brief facts are that the appellant is a unit approved by STPI, Noida was engaged in providing output services namely Business Process Outsourcing (BPO) falling under the category of 'Business Auxiliary Services'. They filed a refund claim for rebate of Rs. 11,51,410/- under the provisions of Rule 5 of Export of Services Rules, 2005, in respect of Service Tax paid on input services used in providing output services which were exported by them during the period September, 2006 to April, 2007. 3. The Show Cause Notice dated 29th August, 2008 was issued to the appellant. As it appeared to Revenue that appellant had failed to co....

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.... was adjudicated on contest by Order-in-Original dated 1st July, 2009, rejected the refund claim along with the rejection of certain input services as not eligible and/or rejected for want of prescribed documents. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who has been pleased to uphold the order of rejection, observing that clause 3.1 Notification No. 12/2005-ST dated 19/04/2005 provides that - the exporter of taxable service to be exported shall, prior to export date of taxable service, file a declaration with jurisdictional Assistant Commissioner of Central Excise, describing the taxable service Intended to be exported. 4. Thus, relying on the ruling of Hon'ble Supreme Court in the case of M/s....