Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 132 - AT - Service TaxRefund of unutilized CENVAT Credit - N/N. 27/2012-NT dated 18th June, 2012 - Export of Services - whether export turn-over of inputs would be equal to the “Total Turnover” in terms of clause (E) of Rule 5 (1) of Cenvat Credit Rules, 2004 and that when there is no dispute of Service Tax payment on input services, whether the assessee is eligible for refund of Cenvat Credit which remains unutilized? Held that:- The total turn-over has to be calculated on such value of export turnover as is to be calculated in the manner provided under sub-rule(d) of Rule 5 of CCR - the meaning of ‘all other services’ as mentioned in the definition of ‘total turnover’ under Rule 5 (1) E of CCR, 2004 has not been provided in CCR, 2004. As per the ‘Law of purposive interpretation’ the Commissioner (Appeals) observed that the text proceeding the phrase ‘all other services’ is ‘export turnover’. Hence, ‘all other services’ would mean ‘value of all services other than the exported service’. Appeal allowed - decided in favor of appellant.
|