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2015 (9) TMI 315 - AT - Service TaxExport of services - claim of rebate - Notification No. 11/2005, dated 19-4-2005 issued under Rule 5 of the Export of Services Rules, 2005 - A contention of Revenue is that the element of service tax which is mandatorily required to be mentioned under Rule 4 of the Service Tax Rules is not shown in the export invoices. - Held that:- omitting to mention amount of service tax on the invoices when there is documentary evidence showing payment of service tax in the books of accounts maintained by the appellant, cannot debar them from the claim of rebate under Notification No. 11/2005. Revenue authorities should have co-related the huge volume of documents submitted by the appellant, no matter how voluminous, before arriving at a judicious decision. In view of the documents placed on record and. their co-relation, we hold that the rebate is admissible to the appellants on merits. Details of services exported are not mentioned in the Softex Forms. - Held that:- since the service mentioned in the Softex Forms is the same as that mentioned in the invoices which have been shown to co-relate with the specific services falling under Section 65(105) in the documents submitted by the appellant to us as well as to the Revenue authority the contention is not correct. Admissibility of Cenvat credit on the input services - Held that:- There are two parts to this objection; the first is whether Cenvat credit would be available to these units in respect of input services received by them. We find no provision in law which debars this. The second part of the argument is the taxability of service exported from the SEZ units. Here also there is nothing in the statute which says that the tax should not be paid on taxable service exported from the SEZ units. We reject this contention also. The rebate claim relates to the years 2008-2009 and 2009-2010. Already six years have passed. We have held that rebate is admissible merits. At the same time, this Tribunal cannot go into the verification of the quantum of refund. Refund allowed - matter remanded back for limited purpose of verification of the quantum of rebate to be sanctioned to the appellant - Decided in favor of assessee.
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