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TMI Blog2015 (7) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax return because, it is a case of continuous business activity under ‘business entity concept'. The appellant is entitled to avail refund under the spirit of Rule 5 of CCR read with notification No. 5/2006 (as amended) read with clarification Circular dt. 26.2.2010 (supra). Thus the appellant is also entitled to refund of ₹ 78,795/-, rejected on account of non-inclusion in service tax return for the period. Thus, the appeal is allowed and the impugned order is set aside so far as it relates to rejection of refund. - Decided in favour of assessee. - Appeal No. ST/53/2012-MUM - Final Order No. A/511/2015-WZB/SMB - Dated:- 8-12-2014 - Anil Choudhary, Member (J),J. For the Appellant : Mrs M S Rangnekar, CA For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reafter, the adjudicating authority by applying formula, of Cenvat Credit X Export Turnover divided by Total Turnover arrived at the entitlement amount of ₹ 3,73,289/- That is claim ₹ 4,52,084/- (-) prior period b/f credit ₹ 78,795/- - Cr-as per S.T. -3 Return ₹ 3,73,289/- (-) For Invoices with wrong address of Ranjangaon ₹ 96,076 -Claim Allowed ₹ 2,77,213/-. Being aggrieved with the amount of refund rejected (Rs.96,076 + 78,795) or ₹ 1,74,871/- the appellant preferred an appeal before Commissioner (Appeals), who vide the impugned order rejected their appeal holding that the amount of refund cannot exceed the amount of Cenvat credit as per S.T. 3 return and further observed that as the invoice for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2) The word in' contained in main condition (b) of the said Notification has been replaced with for . The above two changes ensure that the provisions of the refund notification and the CENVAT Credit Rules are aligned and that refund is granted on all goods or services on which CENVAT can be claimed by the exporter of goods or services. 3) The illustration given in condition 5 of the Appendix to the Notification has been deleted. This ensures that refund of CENVAT credit which has been availed in the period prior to the quarter/ period for which the refund has been claimed is also eligible for refund. The refund claims should be calculated only on the basis of the ratio of the export turnover to the total turnover of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently recognized as registered office of the appellant by Revenue. In this view of the matter, I hold that the appellant is entitled to refund, on the following Cenvat Credit reproduced below: Invoice No. Invoice Date Particulars Amount (Inc. of ST) Service Tax PUN30495011 19/03/2010 Lovelock Lewes 83,552 7,802 PUN294495020 30/09/2009 Lovelock Lewes 447,899 41,825 PUN29495021 30/09/2009 Lovelock Lewes 165,450 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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