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2015 (11) TMI 1561 - AT - Service TaxComputation of refund – CENVAT credit - Rule 5 of CCR Rules – onsite service turnover considered under export turnover and/or total turnover - Notification No. 5/2005-C.E. (N.T.), dated 14-3-2006 - onsite services provided through overseas branches of the appellant is export service or otherwise – Held that: - the services shall be treated as export if payment of such services is received by the service provider in convertible foreign exchange. Onsite services treated as export as payment received in convertible foreign exchange - as per Para 5 of Notification No. 5/2005-C.E. (N.T.), the value of onsite services shall be taken in both, i.e., export turnover as well as in total turnover and the ratio of the refund shall be computed accordingly. Rejection of refund - Club membership services – Held that: - the service is of CII and Business Association which is used for providing output services. Thus, the Cenvat credit in respect of such membership of business associations has been allowed. This has been held in the case Finolex Cables Ltd. v. Commr. of C. Ex, Pune-I 2015 (12) TMI 1487 - CESTAT MUMBAI – matter remanded – appeal disposed off.
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