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2010 (10) TMI 476 - AT - Service TaxRefund of service tax credit - Export of services - Input services utilized by assessee for the export of services - the Adjudicating Authority had rejected the refund on the ground that the assessee had not submitted any evidence regarding the breakup of values for the services rendered - However, the Chartered Accountant’s statement submitted by the appellants is giving the break up of IT and ITes turnover for the impugned period but it is not exhaustive to the effect that the input services are utilized for which category of services since the company has been billed commonly by the service providers and the consumption cannot be separated since the expenses and income are common in their activities - Notification No. 5/2006-C.E. (N.T.), dt. 14-3-2006 which was relied upon by both sides talks about the amount of refund to be granted to an assessee based upon the formula in that notification may also apply - Find that this aspect has not been examined by the lower authorities while rejecting the refund claims filed by the assessee - Hence, set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue afresh, on the basis of the calculations, as per the Notification No. 5/2006 and arrive at the amount of refund i.e. to be sanctioned to the appellant.
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