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TMI Blog2023 (5) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion output service finds a mention in Sub-rule(1) of Rule S, that the revenue chose to refer to Rule 2(p) of the 2004 Rules and, in our view, consequently, mixed up the domestic service provided by the service provider i.e., the assessee, with the export service. In view of the aforesaid decision of the Delhi High Court, it has to be held that the appellant was entitled for refund of the claims made under rule 5 of the 2004 Rules. The order dated December 22, 2017 passed by the Commissioner (Appeals-I) is, therefore, set aside and the appeal is allowed. - Service Tax Appeal No. 51311 of 2018 - FINAL ORDER NO. 50654/2023 - Dated:- 9-5-2023 - MR. DILIP GUPTA, PRESIDENT AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Ms. Lal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules, 2004, the services provided by the notice are not covered under Output Services . On the basis of the Commissioner (Appeal) O.I.A No. 60/ST/DLH/2015 dated 24.08.2016, I find and it is held by the Commissioner (Appeal) that It is not the case that the notice is being denied the credit on the grounds that against the exports, no service tax was payable by them, but it is denied because the services so rendered by them are not taxable at their end irrespective of the fact whether the same are provided domestically or are exported . 4. This order passed by the Assistant Commissioner was upheld by the Commissioner (Appeals) and the relevant observations are as follows: I have carefully gone through the Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed. 6. Dr. Radhe Tallo, learned authorized representative appearing for the Department has, however submitted that the impugned order does not call for any interference in this appeal. 7. The submissions advanced by the learned chartered accountant appearing for the appellant and the learned authorized representative appearing for the Department have been considered. 8. The issue involved in this appeal has been decided in the appellant s own case by the Delhi High Court and the relevant paragraphs of the judgment are as follows: 4. The revenue has, thus, via the instant appeal, proposed for our consideration, the following substantial questions of law: a. Whether the Ld. CESTAT was correct in holding that the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board.. [Emphasis is ours.] 21.1. A plain reading of Rule 5 of the 2004 Rules would show that as long as the service provider provides an output service which is exported without payment of service tax, such service provider will be eligible for refund of CENVAT credit. 21.2. It is because the expression output service finds a mention in Sub-rule(1) of Rule S, that the revenue chose to refer t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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