2019 (4) TMI 1597

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...., while remanding the matter back to the jurisdictional Assistant Commissioner/Deputy Commissioner for verification of requisite documents to test fulfilment of conditions of Rule 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.04.2005. 2. Factual backdrop of the case is that Respondent is engaged in export of output services and it filed a claim to avail rebate for Rs. 49,14,769/- for the period April, 2012 to June, 2012 under Rule 5 of Export of Services Rules, 2005 and Notification No. 11/2005-ST dated 19.04.2005. The said claim was rejected vide Order-in- Original No. Refund/UB/223/2014 by the Deputy Commissioner of Service Tax, Division-III, Mumbai, mainly on two grounds. First, services rendered by....

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....e, appellant's eligibility for getting the rebate could be determined and granting of interest simultaneously would influence the jurisdictional authority to determine the eligibility of appellant to such entitlement of refund in a positive direction, which should not be placed in the ordering portion. While admitting that under Section 11BB of the Central Excise Act, grant of interest for delayed payment on refund claim beyond three months period is automatic in view of Ranbaxy Laboratories Limited Vs. Union of India case reported in 2011 (273) ELT 3 (SC), the learned AR submitted that there was no requirement of mentioning of eligibility of appellant to get interest on rebate/refund while remanding the matter for which he prayed for modif....

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....dmissible credits. Since, appellant had no scope to use accumulated input Service Tax credits as output services are exported, it availed Rule 5 of Export of Services Rules, 2005 read with Notification No. 11/2005-ST dated 19.04.2005. This being the factual backdrop, the appellant is entitled to get rebate since application was considered to be in proper order and only the conditionality of Export of Services Rules were to be verified. In his reasoned order, even by the reproducing relevant portion the judgment passed by the Hon'ble Supreme Court in Ranbaxy Laboratories Limited case, the Commissioner had given his finding regarding eligibility of appellant to get interest on delayed refund. In view of the fact of the matter, since it wa....