9911796707
TMI Blog2017 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... eated as export of service provided all other conditionalities of the said Rule 6 A are satisfied - further, there is no distinction in Rule 5 of the CCR 2004, between exports and deemed exports - export of such services to SEZ will necessarily have to be treated as deemed export and will be eligible for refund of accumulated credit under Rule 5 of CCR and notifications issued thereunder. The matter is remanded back to the original authority only to the limited purpose of verifying whether the payment received towards such services have been received in convertible foreign exchange or otherwise - appeal allowed by way of remand. - E/41992/2016 - 40625/2017 - Dated:- 10-4-2017 - Shri Madhu Mohan Damodhar, Member Technical Shri Alw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Advocate further submits that although this Circular pertains to supply of goods from DTA, the same logic should be extended pari materia to the services provided from DTA unit to an unit in SEZ. He also places reliance on the Tribunal's decision in the case of RR Donnelley Publishing India Pvt. Ltd. Vs. CCE, Chennai-IV- 2016 (331) ELT 603 (Tri.-Chen.) , wherein it was held that denial of refund by application of Rule 5 of Cenvat Credit Rules, 2004 in respect of goods cleared to SEZ is not reasonable. 3. On the other hand, Id. AR supports the impugned order and also points out that since there is no receipt of FIRCs in respect of deemed exports to SEZ, Rule 5 ibid cannot be made applicable to the appellant, 4. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer or the output service provider reduced by the amount reversed in terms of sub-rule (5C) of rule 3, during the relevant period; (C) Export turnover of goods means the value of final products and intermediate products cleared during the relevant period and exported without payment of Central Excise duty under bond or letter of undertaking; (D) Export turnover of services means the value of the export service calculated in the following manner, namely : Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are to be taken out of India to a place outside India.] (2) relevant period means the period for which the claim is filed. Explanation 2. - For the purposes of this rule, the value of services shall be determined in the same manner as the value for the purposes of sub-rules (3) and (3A) of rule 6 is determined. [Emphasis added] 6. The definition of export service found in Rule 6 A of the Service Tax Rules, 1994, is as follows:- RULE [6A. Export of services. - (l) The provision of any service provided or agreed to be provided shall be treated as export of service when,- (a) the provider of service is located in the taxable territory, (b) the recipient of service is located outside India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by a DTA unit to an unit located in such SEZ shall be treated as export of service provided all other conditionalities of the said Rule 6 A are satisfied. From the facts on record it emerges that all these conditionalities have been fulfilled. Payment for such services has been received by the provider of the service in convertible foreign exchange which is forthcoming from para-4 of the order of the original authority. 7.3 In any case, I am unable to find any distinction in Rule 5 of the CCR 2004, between exports and deemed exports. 7.4 Further, vide Notification 14/2016 -NT dated 01.03.2016, amending earlier Notification No.27/2012 -CE (NT) dated. 18.06.2012, the following substitution has been made for para3, clause (b), as follows ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
