9911796707
TMI Blog2017 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... for appellant, M/s MWH Resource Net India Lt; however, a letter seeking adjournment was on record. Nevertheless, on a perusal of the appeal, it is seen that the issue is not so complex as cannot be disposed off. 2. Appellant, an exporter of 'information technology software' and 'design' service, had sought refund of accumulated CENVAT credit of Rs. 8,88,135/- vide application dated 3rd January 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CENVAT credit that is attributable to export turnover. Notification no. 5/2006-CE (NT) dated 14th March 2006 lays down the procedure for handling of such refund claims. The first appellate authority has construed the provisions of paragraph 4 of the notification supra to permit refund of only such credit as has been availed during the period and that appellant had failed to establish that credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutes, therefore, provide for mechanisms to refund taxes that are discharged on exports. That the appellant has obtained the input services is not in doubt and that these input services have been used in the activities of the appellant is also not in doubt. Rule 5 of CENVAT Credit Rules, 2004 is applicable to exporters of all hues. The normal practice of restricting refunds to such credit as has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith rule 5 of CENVAT Credit Rules, 2004 to the detriment of the appellant-exporter and imposes conditions that are not envisaged in the said rule. Consequently, the denial of the claim for refund by the two lower authorities cannot sustain.
8. For the above reasons, the impugned order is set aside and appeal allowed to grant the refund of Rs. 5,46,888/-.
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