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TMI Blog2015 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... tantial questions of law as sought to be canvassed would not arise for consideration in the present appeals. It may also be recorded that the questions formulated by the Revenue are, as such, inter-connected, but based on the principal contention that unless it is established that a particular service was exported and foreign exchange was realized, the amount pertaining to technical, testing and analysis services by connecting therewith, the services exported would not be available. - There is no change in the provisions as it existed by Circular and subsequently incorporated in the Notification. Therefore, no such question would arise as sought to be canvassed. - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the finding of the Tribunal in the impugned order at paragraph 4 and 4.1 reads as under:- "4. Heard both sides and perused the case records. The issue involved in the present proceedings is only with respect to calculation of refund as per formula given in Rule 5(1) of the Cenvat Credit Rules, 2004. The prescribed formula is reproduced below:- (Export turnover of goods + Export turnover of services) x Net CENVAT Refund Amount = Total turnover Credit Further Clause (D) and (E) of Rule 5(1) define the Export turnover of services and total turnover as follows:- "(D) "Export turnover of services" means the value of the export service calculated in the following manner, namely:- Export turnover of services = payment received during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exempted export services will require to be added to the Export turnover of services and all the unutilised service tax credit pertaining to exported service will be admissible as refund under Rule 5 of the Cenvat Credit Rules, 2004. This view is also fortified by the view taken by CESTAT Mumbai in the case of Zenta Pvt. Limited Vs. CCE, Mumbai in Appeal No.ST/455/2011 which was relied upon by the appellant." 6. At this stage, we may also refer to the decision of the Tribunal, Mumbai Bench reported in 2012(284) ELT, 45 in the case of Zenta Private Limited Vs. Commissioner of Central Excise, Mumbai-V, wherein the Tribunal relied upon its earlier decision in the case of Dell International Services India Pvt. Limited Vs. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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