2016 (2) TMI 658

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..... or the Respondent : Ms P Vinitha Shekar, DC (AR) ORDER Per Raju The appellants, M/s Shams Healthcare Software (P) Ltd. are exporters of certain services. The appellant was not registered as a service provider or manufacturer, although they were registered as a non-asessee in terms of Circular No. 919/09/2010-CX dated 23.3.2010. The said Circular permitted certain categories of person to registe .....

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..... evenue's appeal in both the cases. The Commissioner (Appeals) also rejected the appeal of M/s Shams Healthcare Software (P) Ltd. was not registered as service provider and therefore, was not entitled to avail CENVAT Credit. Consequently, the question of refund of CENVAT Credit under Rule 5 of the Cenvat Credit Rules does not arise. The Commissioner (Appeals) also made certain observation regar .....

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..... respect of possibility of availability of benefit of Rule 6A under Service Tax Rules, 1994 read with Notification No. 39/2012-Service Tax dated 20.6.2012, learned AR argues that the same clause was not claimed by the appellant and secondly the same is not subject matter of the dispute in the Order-in-Original. He further argued that the said refund is a rebate for the export of services and if the .....

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