TMI Blog2014 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... of services. Further, the logic of giving cash refund of taxes used, in relation to export of goods/ services under Rule 5 of Cenvat Credit Rules, 2004, is to have 'Zero rated' exports. In the case of the appellant, no exempted service is provided in the domestic tariff area. Therefore, even exempted export services will required to be added to the Export turnover of services and all the unutilised service tax credit pertaining to exported service will be admissible as refund under Rule 5 of the Cenvat Credit Rules, 2004 - Following decision of Zenta Pvt. Limited vs. CCE, Mumbai [2012 (6) TMI 606 - CESTAT, MUMBAI] - Decided in favour of assessee. - Appeal No.ST/371, 372/2012 & ST/11916-11919/2013 - Final Order Nos. A/10218-10223/2014-WZB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-CE (NT) dated 27.7.2010. That sum total of all the services exported, whether dutiable or exempted, thus should be added to both the Export Turnover and Total Turnover. It was also his case that appellant is not providing any services to the DTA and all the services are exported. That if 100% of the services are exported then the entire CENVAT credit of services taken and lying unutilised by the appellant, is required to be paid to the appellant and that no cenvat credit of any services used in exporting exempted services is taken by the appellant. He also argued that in view of Cestat Mumbai order in the case of Zenta Pvt. Limited vs. CCE, Mumbai-V in appeal No. ST/455/2011 full refund of service tax credit should be available to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported; (b) export turnover of services determined in terms of Clause (D) of sub-Rule (1) above and the value of all other services, during the relevant period; and (c) all inputs removed as such under sub-rule (5) of Rule 3 against an invoice, during the period for which the claim is filed. 4.1. It was the case of the appellant that 100% of the credit with respect to Services Exported should be refundable under Rule 5 of the Cenvat Credit Rules, 2004. There is no evidence on record that appellant has taken any input service tax with respect to exempted services exported out of India. As per the def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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