TMI Blog2015 (2) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... erifiable later. Further the learned Counsel has made a statement that there has been no duplication of refund and they have not availed refund under Rule 5 of the CENVAT Credit Rules, 2004 and the Notification No. 12/2005-ST simultaneously. Further the finding of the adjudicating authority and Commissioner (Appeals) clearly indicated that the appellant had not availed CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The contravention of not following the procedure of filing the declaration is indeed a procedural formality, for contravention of which substantial justice cannot be denied relying on the case of Convergys India Pvt. Ltd (2009 (5) TMI 50 - CESTAT, NEW DELHI). In view of the above the rebate is sanctioned - Decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST were fulfilled. However there was a delay in filing declaration which was to be filed before export as laid down in para 3.1 of the Procedure under Notification No. 12/2005-ST. She relies on the case of Commissioner of Service Tax, Delhi Vs. Convergys India Pvt. Ltd. - 2009 (16) STR 198 (Tri.-Del.) as affirmed by Hon'ble Punjab Haryana High Court - 2010 (20) STR 166 (P H). She and Mr. Prasad Paranjpe, advocate make a statement in the court that there is no duplication of refund as they have not availed refund claim under Rule 5 of the CENVAT Credit Rules, 2004 for the said period. 5. The learned A.R. reiterates the findings of the lower authorities and emphatically states that condition or the Notification must be complied with, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 75 of the Finance Act, 1994 (32 of 1994) as if no service tax and cess have been paid on such taxable service. 3. Procedure:- 3.1. Filing of declaration.- The provider of taxable service to be exported shall, prior to date of export of taxable service, file a declaration with the jurisdictional Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, describing the taxable service intended to be exported with,- (a) description, quantity, value, rate of duty and the amount of duty payable on inputs actually required to be used in providing taxable service to be exported; (b) description, value and the amount of service tax and cess payable on input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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