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2015 (11) TMI 1185 - AT - Service TaxDetermination of refund claim of unutilized cenvat credit - Rule 5 of Cenvat Credit Rules, 2004 - Export of Information Technology Software Services - Held that:- While taking total turnover the Ld. Commissioner has considered ₹ 11,60,96,813/-which was disputed by the Revenue on the ground that the value of ₹ 2,64,94,460/- and 7,91,404/- though same was correctly deducted from export turnover, the same should not have been deducted from total turnover. I find that in clause (B) of Clause (E) of Sub rule(1), it is provided that while taking total turnover of export, turnover of service determined and clause (B) of Sub rule (1) as to be considered. If the export turnover in terms of clause (D) is taken then the amount comes to ₹ 11,39,06,643/-and value of other services i.e. ₹ 21,90,170/- is added then total turnover comes to ₹ 11,60,96,813/- which in my considered view was taken correctly by Ld. Commissioner(Appeals), therefore calculation as per the formula which resulted into further refund of ₹ 6,44,714/- is correct and in terms of provision of Rule 5 of Cenvat Credit Rules, 2000. In view of unambiguous findings of Ld. Commissioner(Appeals) and on my above discussion, I am of the considered view that the order passed by the Ld. Commissioner(Appeals) is just, proper and legal which does not require any interference - Decided against Revenue.
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