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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 ..... h December, 2016 has rejected the claim mainly on the ground of there being a difference in mailing address and there being a difference in export turnover given in ST-3 and that of the actual export turnover. Being aggrieved, an appeal before the Commissioner (Appeals) was filed, who vide his order dated 1st January, 2018 has held appellant eligible to the benefit of Cenvat Credit on the input service received at unregistered premises. 2. Appeal was filed challenging the said order about the decision therein and also about the issue of export turnover which was not considered in the said order. Commissioner (Appeals) vide order of 1st January, 2018 has held appellant to be eligible for the benefit of Cenvat Credit on the input services re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Commissioner (Appeals) has justified the calculation of total turn-over on the basis of the invoices for which payment has been received. As such, there is no infirmity in the order. Appeal is accordingly, prayed to be dismissed. 6. After hearing both the parties, I am of the considered view that since the part issue of appellant has already been decided in his favour and re-quantification has already been directed for the same, the only issue for the present adjudication is as to whether export turn-over of inputs would be equal to the "Total Turnover" in terms of clause (E) of Rule 5 (1) of Cenvat Credit Rules, 2004 and that when there is no dispute of Service Tax payment on input services, whether the assessee is eligible for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll inputs removed as such under sub-rule (5) of rule 3 against an invoice, during the period for which the claim is filed. (2) This rule shall apply to exports made on or after the 1st April, 2012: 7. The perusal of provision makes it clear that the total turn-over has to be calculated on such value of export turnover as is to be calculated in the manner provided under sub-rule(d) of Rule 5 of CCR. It is the case of the appellant that the Department has calculated the value of those invoices as well for which the payment was not received during the relevant quarter though those invoices were mentioned in the ST-3 Returns. Perusal of the orders of adjudicating authority below makes it clear that the findings thereof are based upon the val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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