9911796707
TMI Blog2015 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... dition to the effect that the credit taken must pertain to the quarter during which the goods were exported and for which the refund was claimed - refund claim for a particular quarter need not be in respect of input services consumed in that quarter. The appellants had no domestic sales - impugned order is not sustainable and the same is therefore set aside and it is held that the appellants are entitled to obtain the refund - Decided in favour of assessee. - ST/51958/2014-ST (SM) - Final Order No. A/50901/2015-EX(SM)/BR - Dated:- 27-3-2015 - R. K. Singh, Member (T),J. For the Appellant : Shri Manoj Mishra Shri Praveen Kashyap, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006-CE(N.T.) is reproduced below for convenience. Para 4 The refund is allowed only in those circumstances where a manufacturer or provider of output service is not in a position to utilize the input credit or input service credit allowed under rule 3 of the said rules against goods exported during the quarter or month to which the claim related (hereinafter referred to as 'the given period') The appellate authority apparently interpertated this para to mean that refund of only those input services can be allowed which were consumed during the quarter in which the exports took place and in respect of which the refund claim was filed. However a careful reading of that para viz.-a-viz. the situation obtaining in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akh (as his export turnover is 66% of the total turnover in the quarter) from the Cenvat credit of ₹ 1 crore availed in April-June quarter. The illustration prescribed under para 5 of the Appendix to the notification should be viewed in this light. However, in case of service providers exporting 100% of their services, such disputes should not arise and refund of CENVAT credit, irrespective of when he has taken the credit, should be granted if otherwise in order. Such exporters may be asked to file a declaration to the effect that they are exporting 100% of their services, and only if it is noticed subsequently that the exporter had provided services domestically, the proportional refund to such extent can be demanded from him. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
