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2014 (4) TMI 288 - AT - Service TaxCalculation of refund - Formula given in Rule 5(1) of the Cenvat Credit Rules, 2004 - Held that:- it was the case of the appellant that 100% of the credit with respect to Services Exported should be refundable under Rule 5 of the Cenvat Credit Rules, 2004. There is no evidence on record that appellant has taken any input service tax with respect to exempted services exported out of India. As per the definition of 'Export Output of Services', given in Clause (D) of Rule 5(1) of the Cenvat Credit Rules, 2004, no distinction is made with respect to payments received from export of services. Further, the logic of giving cash refund of taxes used, in relation to export of goods/ services under Rule 5 of Cenvat Credit Rules, 2004, is to have 'Zero rated' exports. In the case of the appellant, no exempted service is provided in the domestic tariff area. Therefore, even exempted export services will required to be added to the Export turnover of services and all the unutilised service tax credit pertaining to exported service will be admissible as refund under Rule 5 of the Cenvat Credit Rules, 2004 - Following decision of Zenta Pvt. Limited vs. CCE, Mumbai [2012 (6) TMI 606 - CESTAT, MUMBAI] - Decided in favour of assessee.
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