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TMI Blog2015 (11) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Shri G. Natarajan, Advocate ORDER Per R Periasami Revenue filed appeal against order dt. 26. 11. 2012 passed by Commissioner (Appeals). The issue relates to rebate under Rule 5 of Export of Service Rules, 2005 read with Notification No. 11/2005- dt. 19. 4. 2005. Respondent filed rebate claim on the service tax paid on output services. Adjudicating authority has rejected the rebate claim. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules. They are not required to pay service tax. He submits that respondent also failed to produce document evidences of input service to claim cenvat credit. 3. On the other hand, Ld. Advocate for the respondent submitted that they are rendering export of commission agent services which falls under "Business Auxiliary Service" and also paid service tax under reverse charge mechanism. They also us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 5 of Export of Service Rules which clearly provides that such facility. When options are available, it is always open to the respondent to opt any one of the provisions. Therefore Commissioner (Appeals) has rightly discussed the issue in detail and allowed the appeal. 4. Heard both sides. The Revenue's appeal mainly relates to only on two grounds. As per Rule 4 of Export of Services, ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued as exemption from payment of service tax. The words used "exported without payment of duty" is different from "exempted from service tax". Rule 4 is not exemption from service tax. It is only a provision that where the exporter may export services without payment of duty. Rule 5 of the Export of Services Rules clearly stipulates that where the taxable service is exported, the company can claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not submitted input service credit document, I find that the issueis not related to admissibility of cenvat credit on input invoices under CCR but relates to rebate claim on the service tax paid on the service exported under Rule 5 of Export of Service Rules. Lower appellate authority has clearly recorded his findings at paras 10 & 11. Therefore, payment of tax is not on dispute. 7. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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