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2010 (3) TMI 327 - AT - Service TaxRefund – Cenvat Credit – Eligible input services – Services consumed versus all input services – Notification No. 5/06-C.E. (N.T.) dated 14-3-2006 - CBEC circular no. 120/01/2010-S.T., dated 19-1-2010 – Held that: We do not find any power under Section 94 of the Finance Act, 1994, for making rules for refund of cenvat credit. Only in Section 37(2)(xxiii) of the Central Excise Act, 1944, there is a reference to form and manner in which application for refund shall be made under Section 11B of the Central Excise Act, 1944. Yet, Cenvat Credit Rules, 2004, contains Rule 5 which specifically deals with refund of Cenvat credit. Rule 5 provides for refund of unutilized credit of service tax in respect of input service used in providing output service which is exported. - that different expressions have been used in the Act and the Rules - Language employed in subordinate legislation alone most often is not decisive, but regard must be had to the extent, subject-matter and object of the statutory provision in question, in determining whether the same is in consonance with legislative mandate - Rule cannot be interpreted de hors the legislation and particularly in fiscal jurisprudence if Rule departs from legislative intent that may cause peril to public revenue. - no refund can be granted under the rules and the notifications in respect of services other than the services consumed for providing output service in view of the express language used in the statute
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