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2014 (6) TMI 765 - AT - Service TaxDenial of refund claim - Export of services - use of input services - Health Club and Fitness Centre, Management Consultants, Business Auxiliary Services, Transport of goods by road, Advertising Space or Time Legal Consultancy Service - non fulfillment the conditions of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE, dated 14.03.2006 - Held that:- the objection of the Revenue that the Bank Realisation Certificate has not been produced in respect of individual receipt is not sustainable, particularly, when the appellants have produced the entire Bank Realisation Certificate for the complete financial year. Quantum of refund - refund claim by the appellants amounts to Rs.4,52,840/-, while the value of export services is limited to Rs.1,92,912/- - Held that:- the amount of refund is governed by the formula under which unutilised credit is multiplied by ratio of export turnover and total turnover and therefore this contention of the Revenue will not have any force if the amount of refund claim satisfies this formula as provided in the Notification. Co-relation between input services and the services exported - Held that:- Refund is liable to be sanctioned after it is verified that input services have gone into the export services and it has to be seen from the concerned invoices also particularly in the present case since the refund pertain to October, 2010 to March, 2011, there may be cases where input services were received in January and February, 2011 in that case it cannot be said that services has been utilised in respect of the services which are exported prior to receipt of particular input services in previous quarter. As per the decision of the Hon’ble High Court, the matter is required to be verified. In the light of the observations of the Hon’ble High Court of Karnataka, the matter is remanded back to the original authority for re-verification of the claim - Following decision of Shell India Ltd. Vs. CCE, Bangalore reported in [2012 (10) TMI 34 - KARNATAKA HIGH COURT] - Matter remanded back - Decided in favour of assessee.
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