2017 (7) TMI 28

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..... xcise & Service Tax Appellate Tribunal, Chennai & M/s. SCIOinspire Consulting Services (India) Pvt Ltd, Chennai [2017 (4) TMI 943 - MADRAS HIGH COURT], where it was held that Mere perusal of Rule 5 of the 2004 Rules, would, inter alia, show that where a service provider, provides an output service, which is exported, without payment of service tax, he would be entitled to refund of cenvat credit, .....

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..... 3. We may also note that the appellant had filed a rectification application with the Tribunal, which was dismissed vide order dated 21.2.2017. 3.1. Strictly speaking, according to us, the said order, ought to have also been assailed. 4. However, having regard to the fact that, even according to Mr.A.P.Srinivas, the issues arising out of the main order dated 08.11.2016, are covered against the .....

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