2020 (1) TMI 73

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.... the provision of the said section. The said refund claims were sanctioned by the adjudicating authority by observing that the appellant had fulfilled the condition of the Export of Services as per Rule 6A of the Service Tax Rules, 1994 relating to the services falling under the category of 'Information Technology, Software Services' in as much as the provider of service is located in the taxable territory, the recipient of services is located outside India and the service is not a service specified in the Section 66D of the Act. The place of provision of service is outside India. The bar under clause (f) of sub-Rule (1) of Rule 6A of Service Tax Rules, 1994 is not applicable. The requirement that the consideration for services needs to be ....

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....t, such objection cannot be raised at the time of deciding the refund claim in terms of provisions of Rule 5. The issue stands considered in Final Order No. A/86651-86655/2019 dated 20.09.2019. It stands observed in the said order as follows: "4. However, it is seen that no objection was raised by the revenue at the time of availing of credit. Rule 5 allows refund of accumulated credit and at the time of grant of refund, the Revenue is not permitted to examine the availability of the CENVAT credit. Such an exercise was required to be adopted by the Revenue at the time of availment of credit, by way of initiation of separate proceedings. Having not done that, it is not permissible to raise the objection at the time of grant of refun....