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2015 (4) TMI 430 - CESTAT NEW DELHIRefund of cenvat credit - export of non-taxable servcies - Notification No. 5/2006-CE (NT) - information technology software service - Service became a taxable service from 16/5/2008 and therefore prior thereto no credit in respect of that service was admissible and no refund was admissible - Held that:- under Rule 5 ibid refund of Cenvat credit is allowed only in respect of input services used in providing "output service" which is exported. "Output service" during the relevant period was to mean a "taxable service" as per definition under Rule 2 (P) ibid. Thus it is evident that prior to 6.5.2008 the appellants were not exporting any "output service" and therefore Rule 5 itself is not applicable in their case. Decision in the case of mPortal India Wireless Solutions.(P) Ltd [2011 (9) TMI 450 - KARNATAKA HIGH COURT] and [2010 (7) TMI 92 - CESTAT, BANGALORE] distinguished. Cenvat credit is governed only and only by Cenvat credit Rules and therefore the above observation of CESTAT that this benefit is apparently not limited by provisions of Cenvat Credit Rules is devoid of any basis at all. In any case, as CESTAT itself observed that this plea was not taken by the appellant and having regard to the fact that CESTAT also gave this finding rather tentatively, as is evident form the word "apparently" appearing in that sentence, it can not be inferred that CESTAT laid down any ratio to be followed as a precedent. - impugned order does not suffer from any legal infirmity and therefore the same is sustained - Decided against assessee.
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