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TMI Blog2015 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - Appeal No. ST/86492/14-Mum, ST/CO/91115/14 - - - Dated:- 13-4-2015 - M V Ravindran, Member (J) For the Appellant : Shri A B Kulgod, AC (AR) For the Respondent : Shri Prasad Paranjape, Adv ORDER This appeal is filed by the revenue against Order-in-Appeal No. PUN-EXCUS-003-APP-341-13-14 dated 01.01.2014. 2. Revenue is aggrieved by the said order as the first appellate authority has set aside the impugned order vide which the appellant's refund claim to the extent of ₹ 13,85,401 has allowed. 3. Heard both sides and perused the record. 4. On perusal of the record, it transpires that the first appellate authority has clearly recorded the factual matrix of the case as to there being no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 5(2) of the CCR that the new Rule shall apply to exports made on or after the 1 st April, 2012. Further, 'export service' has been defined under clause (1) of Explanation 1 under the new Rule 5 and the same reads as under: (1) 'export service' means a service which is provided as per the provisions of Export of Services Rules, 2005, whether the payment is received or not From this definition it is clear that for the purposes of new Rule 5 of the CCR, receipt of payment is immaterial and only the actual export of service by way of its provision issuance of invoice remain the relevant criteria. As per the first proviso to Rule 5(2) of the CCR, refund in respect of services exported could be made under the old ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount needs to be re-calculated. The same is done as under: Export turnover of services = 11,95,79,832/- Total Turnover = 11,95,79,832/- Net CENVAT Credit = 41,52,535/- Refund amount = Export turnover of services X Net CENVAT Credit Total Turnover = 11,95,79,832 x 41,52,535 = 41,52,535/- 11,95,79,832 Since refund of ₹ 21,67,134/- has already been granted vide the impugned Order-in-Original the appellant are found entitled to further refund of ₹ 13,85,401/- only (41,52,435/- minus 27,67,134/- = 13,85,401/-) 7. I find that there is no infirmity or illegality in the Order-in-Appeal which has set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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