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TMI Blog2014 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ant : Shri Prakash Shah, Adv. For the Respondent : Shri Manoj Kutty, AR JUDGEMENT Per: H K Thakur: These appeals have been filed by the appellant against six Order-in-Appeal Nos. 49/2013(STC)/SKS/Commr(A)/Ahd, 53/2013(STC)/SKS/ Commr(A)/ Ahd, 54/2013(STC)/SKS/ Commr(A)/Ahd, 56/2013(STC)/SKS/Commr(A)/Ahd all dated 28.03.2013 and OIA Nos.130/2012(STC)/K.ANPAZHAKAN/Commr(A)/Ahd and 132/2012(STC)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical Testing and Analysis Services are also required to be added both to the 'Export Turnover' and the 'Total Turnover' defined in explanation to Clause 5 of Notification No. 7/2010-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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. Learned AR accordingly defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is only with respect to calculation of refund as per formula given in Rule 5(1) of the Cenvat Credit Rules, 2004. The prescribed formula is reproduced below:- Refund Amount = (Export turnover of goods + Expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (a) 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 &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This view is als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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