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TMI Blog2010 (10) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... en billed commonly by the service providers and the consumption cannot be separated since the expenses and income are common in their activities - Notification No. 5/2006-C.E. (N.T.), dt. 14-3-2006 which was relied upon by both sides talks about the amount of refund to be granted to an assessee based upon the formula in that notification may also apply - Find that this aspect has not been examined by the lower authorities while rejecting the refund claims filed by the assessee - Hence, set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue afresh, on the basis of the calculations, as per the Notification No. 5/2006 and arrive at the amount of refund i.e. to be sanctioned to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Chartered Accountant would submit that the entire issue is regarding the refund of the amount of credit of the service tax taken by the assessee in respect of the services exported by them. He would explain the methodology of the credit taken by the assessee. It is his submission that they filed the refund claims for the period and submitted that the refund of the credit has been claimed only in respect of those services wherein the services are taxable under the ITeS category. It is his submission that both the lower authorities have not considered the factual position of the assesses having bifurcated his accounts regarding the breakup of taxable and non-taxable services exported. It is his submission that the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating Authority was not in a proper form. He would submit that the appellant provided both taxable and non-taxable services to the customers. He would submit that they have failed to provide the relevant statutory documents confirming the valuation of services in respect of both the taxable and non-taxable services and also failed to provide the details to the effect as to the utilization of input services for which category of output services. It is his submission that the appellant has been billing commonly for the services provided by them and consumption cannot be separated since the expenses and income are common for all activities. It is his submission that the Rule 5 of Cenvat Credit Rules, 2004 intend to deal with availment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has recorded the following :- I have carefully gone through the records of the case and submissions both oral and the subsequent written submission. The appellant has produced additional information, i.e. work sheet, ST-3 returns, annual report, etc., which do not give any facts regarding taxable and non-taxable services provided by them to their customers. The appellant has failed to produce the relevant statutory documents confirming the valuation of services in respect of both taxable and non-taxable services. However, the Chartered Accountant s statement submitted by the appellants is giving the break up of IT and ITes turnover for the impugned period but it is not exhaustive to the effect that the input services are ut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon by both sides talks about the amount of refund to be granted to an assessee based upon the formula in that notification may also apply. We find that this aspect has not been examined by the lower authorities while rejecting the refund claims filed by the assessee. It is seen from the records that the appellant is able to produce a certificate issued by the Chartered Accountant, wherein there is bifurcation of the value of the taxable and non-taxable service, the benefit of the refund to the assessee for the services exported by them should not be denied, for the reason that the details are not explained properly. 11. Without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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