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2011 (9) TMI 473 - CESTAT, NEW DELHIRebate under Rule 5 - Held That:- Rebate cannot be disallowed for delay in filing Notification 12/2005, In view of CST v. Convergys India (P.) Ltd. (2010 (8) TMI 47 - PUNJAB AND HARYANA HIGH COURT), rebate was admissible. - The judgement of Hon'ble Supreme Court in the case of Cadila Laboratories (P.) Ltd. (2001 (11) TMI 94 - SUPREME COURT OF INDIA), relied upon by the department is not applicable to the facts of this case, when there is substantial compliance with the provisions of Notification No. 12/2005-ST regarding the procedure to be followed for claiming the rebate. Rebate claim along with requisite evidence - co-relation between the export invoices and the FICRs - Held That:- Just because FICRs do not bear the export invoice numbers, it cannot be concluded that the same do not pertain to the service provided by the appellant to their client abroad. Advertisement service, Chartered Accountant Services, Management Consultant Services, services are not used for providing the Customer Care Services which was exported. in the appellant's own case CST v. Convergys India (P.) Ltd. (2009 (5) TMI 50 - CESTAT, NEW DELHI), rebate was allowed.
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