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2018 (1) TMI 57 - AT - Service TaxRefund claim - concept of TTO vis-a-vis ETO as defined in Rule 5(1)(E) of CENVAT Credit Rules, 2004 - Held that: - Since the appellant had no other services apart from export services during the refund claim period, the export turnover of services determined in terms of clause (D) of sub-rule (1) shall be the total turnover. The appellant during the relevant period has only ETO, therefore, reimbursement of expenses has to be excluded from the ETO as well as TTO and only then it will give the fair results - both the authorities had wrongly applied the formula as prescribed under Rule 5(1)(E) of CENVAT Credit Rules, 2004 read with N/N. 27/2012-CE NT dt. 18/06/2012. In view of the wrong application of the formula, the refund has been rejected. Matter remanded to to the original authority to recompute the TTO and then decide the refund claim of the appellant - appeal allowed by way of remand.
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