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2015 (2) TMI 145 - AT - Service TaxDenial of rebate claim - Export of Business Auxiliary Services - Notification No. 12/2005-ST dated 19.04.2005 - Held that:- Conditions prescribed in the Notification, have admittedly been complied with by the appellant. However the procedure was not followed to the extent that declaration was filed after the export of services. I note that the contents of the declaration are not such, as cannot be verified from the records maintained. Records such as invoice on which input tax credit is availed and records indicating export of services will not reveal any information which is not verifiable later. Further the learned Counsel has made a statement that there has been no duplication of refund and they have not availed refund under Rule 5 of the CENVAT Credit Rules, 2004 and the Notification No. 12/2005-ST simultaneously. Further the finding of the adjudicating authority and Commissioner (Appeals) clearly indicated that the appellant had not availed CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The contravention of not following the procedure of filing the declaration is indeed a procedural formality, for contravention of which substantial justice cannot be denied relying on the case of Convergys India Pvt. Ltd (2009 (5) TMI 50 - CESTAT, NEW DELHI). In view of the above the rebate is sanctioned - Decided in favour of assessee.
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