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TMI Blog2018 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover’ under Rule 5 (1) E of CCR, 2004 has not been provided in CCR, 2004. As per the ‘Law of purposive interpretation’ the Commissioner (Appeals) observed that the text proceeding the phrase ‘all other services’ is ‘export turnover’. Hence, ‘all other services’ would mean ‘value of all services other than the exported service’. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/51474/2018- CU[SM] - A/52865/2018-SM[BR] - Dated:- 17-8-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Vishal Jain, C.A. Present for the Respondent: Mr. P. Juneja, D.R. ORDER PER: RACHNA GUPTA The present Adjudication has arisen out of refund claim amounting to ₹ 6,63,657/- file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued and the adjudication initiated on the application of the appellant seeking refund of the cenvat credit availed on the input services. The main issue, simultaneously, involved was of the export turnover but the original adjudicating authority did not consider the same. Commissioner (Appeals) also is alleged to have wrongly decided the said issue, while computing the total turn-over with inclusion of the value given in the ST-3 Returns and ignoring the fact that the money in foreign exchange for the services provided was not received during the relevant quarter. The order accordingly is prayed to be set aside. To support their case, ld. Counsel relied upon the decisions in the case of CCE, Pune-III vs. AAM Services India Pvt. Ltd. 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 export services for which the provision of service has not been completed during the relevant period; (E) Total turnover means sum total of the value of- (a) al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y acknowledges the FICR, for some of the said invoices to have been received later. 8. Also, I observe that the meaning of all other services as mentioned in the definition of total turnover under Rule 5 (1) E of CCR, 2004 has not been provided in CCR, 2004. As per the Law of purposive interpretation the Commissioner (Appeals) observed that the text proceeding the phrase all other services is export turnover . Hence, all other services would mean value of all services other than the exported service . The Commissioner (Appeals) observed that in CCE vs. Aam Services India Pvt. Ltd. [2016 (42) STR 760 (Tribunal -Mumbai)], the Hon ble Tribunal held that when entire turnover is exported and no other service is provided in domes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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