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2019 (6) TMI 1522
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....ber to December, 2016. The brief facts of the case are that the appellant is providing and exporting their services under the category of Scientific and Technical Consultancy services to the principal located outside India in USA. They filed refund claim for Rs. 3,20,120/- on 17.1.2017 for the period October to December, 2016 for refund of cenvat credit which they were unable to utilise as they were exporting 100 % of their services. It appeared that they were exporting for the last few years and have been filing regular refund claims of similar nature, which has been allowed from time to time. The said refund claim was denied vide order-in-original dated 9.6.2017 on the ground that the appellant does not have any receipt and/or billing for....
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.... relating to the third quarter. The said claim was rejected by the Adjudicating Authority and also by the Commissioner (Appeals) by order-in-appeal dated 31.08.2018 (impugned order) observing that the two refund claims cannot be entertained for the same quarter. Being aggrieved, the appellant is before this Tribunal. 5. Ld. Counsel refers to Rule 5 of Cenvat Credit Rules, wherein Rule 5 (1)(D) defines, " Export Turnover of Services" as under:- "Export turnover of services" means the value of the export services calculated in the following manner:- Export turnover of services = payment received during the relevant period for export services + export services whose provision has been completed for which payment had been r....