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TMI Blog2018 (6) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... only holds that the requirement of law is that the exports effected during the relevant quarter for which proceeds were be received in foreign currency in the same quarter. This is certainly not the intention of the legislation. The order of the ld. Commissioner (Appeals) in denying the refund granted by the original authority is wrong and unsustainable - the order of the adjudicating authority is restored - appeal allowed. - ST/41326/2017 - Final Order No. 41729/2018 - Dated:- 5-6-2018 - Hon ble P. Dinesha, Member ( Judicial ) Shri G. Natarajan, Adv. for the appellant Shri S. Govindarajan, AC ( AR ) for the respondent ORDER The appellant in all the above case, is registered as a service provider under the categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant and Ld. AR, Shri S. Govindarajan, AC, appeared for the Revenue. I have heard the rival contentions and considered the documents placed in the appeal paper book. 4.1 At the outset, ld. Counsel submitted that for a service provider providing output services exported without the payment of service tax, there shall be allowed a refund of input credit availed that remained unutilized in providing output service. Further, since the appellant is engaged in providing BAS BSS only, the value of export turnover as per Rule 5 (D) (1) of CCR, 2004 is applicable. Rule 5 of CCR, 2004 specifies that it is only the export proceeds which are realized during the relevant quarter are to be treated as export turnover irrespective of the period in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total 29,69,460.00 Table-2 S.No. Export Invoice No. Invoice Date Invoice Amt USD INR 1 KAGM/2014-15/4 31.07.2014 17141 10,32,659 2 KAGM/2014-15/5 31.08.2014 17288 10,45,464 3 KAGM/2014-15/6 31.09.2014 23410 14,42,372 Total 35,20,495 Tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport 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 export services for which the provision of service has not been completed during the relevant period. 4.3 This aspect has in fact been critically analysed by the adjudicating authority at page-33 of his order. A careful perusal of the OIO further reveals that the claimant-assessee had satisfied its claim for refund in every aspect as well which is forthcoming from para-15 of his order. 4.4. In contrast to the above f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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