2023 (9) TMI 570

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....f Rs.5,44,51,121/- under the provisions of Notification No. 11/2005 dated 19.04.2005 in respect of services exported by them for the period from October 2008 to December 2008. The said notification was issued under Rule 5 of Export of Service Rules, 2005. The said rebate claim was filed on 26.08.2009. They declared in the said rebate claim that they had received payment against said services exported and also enclosed copy of service tax return filed for the period from October 2008 to March 2009 disclosing payment of service tax on exported services. Appellant was issued with a show cause notice dated 15.12.2009. It was alleged in the show cause notice that though the appellant had produced copies of invoices along with copy of FIRC for th....

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....Commissioner (Appeals) upheld the order passed by the original authority. Aggrieved by the said order, appellant is before this Tribunal. 2. We have heard learned counsel for the appellant. Learned counsel for the appellant has brought our attention to the reconciliation statements which were submitted by the appellant before the original authority and subsequently the same were again compiled in more comprehensive form where the invoices covered by individual FIRC were presented in a tabular form to facilitate establishment of receipt of export proceeds in respect of each invoice. However, such compilation of FIRC wise invoices was not presented to the original authority by the appellant. He has further stated that in view of the fact t....

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....t the taxable service is required to be exported and payment of the export should be received in India in convertible foreign exchange and that the service tax and cess has to be paid on taxable services exported to be eligible to claim rebate of the said paid taxes. While dealing with the rebate claim under the said notification, there is no scope for raising any other issues than the issue related to the said two conditions and if the said two conditions are satisfied, then the rebate claim needs to be sanctioned. We, therefore, hold that the other issues raised and deliberated in the impugned order such as admissibility of Cenvat credit or delay in amendment of registration etc. have no bearing on admissibility of rebate in the present p....