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2015 (10) TMI 517 - CESTAT MUMBAI

2015 (10) TMI 517 - CESTAT MUMBAI - TMI - Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 Appeal filed by the Revenue - Revenue disputes on the quantum of refund claimed which has been sanctioned to the appellant including the amount which is not due to them Held That:- if the revenue wants to reduce the value of the invoices from the export turnover, the same also should be removed from the total turnover of the export - There is no infirmity or illegal .....

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ggrieved by the said order as the first appellate authority has set aside the impugned order vide which the appellant's refund claim to the extent of ₹ 13,85,401 has allowed. 3. Heard both sides and perused the record. 4. On perusal of the record, it transpires that the first appellate authority has clearly recorded the factual matrix of the case as to there being no dispute that the appellant had rendered export of services and has availed Cenvat credit of the input services received .....

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ar 12-01 and Mar 12-02 both dated 30.03.2012 were for the year 2011-12 but payments were received subsequently in the Financial Year 2012-13 and they availed refund accordingly. Revenue wants to eliminate these two invoices from the export turnover of the goods but they want to include the Cenvat Credit in the total turnover of export of goods. This view which has been propounded by the ld. Departmental Representative and the appeal of the department is canvassing the findings expressed by the A .....

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ort service' has been defined under clause (1) of Explanation 1 under the new Rule 5 and the same reads as under: "(1) 'export service' means a service which is provided as per the provisions of Export of Services Rules, 2005, whether the payment is received or not" From this definition it is clear that for the purposes of new Rule 5 of the CCR, receipt of payment is immaterial and only the actual export of service by way of its provision & issuance of invoice remain th .....

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amp; issuance of invoice, the new Rule 5 of the CCR is not applicable. 16. Applying the provisions described in Para 15 above on the present case, I find that the Appellant have included the invoice No. Mar'12-01 and invoice No. Mar 12-02, both dated 30-03-2012, in the present refund claim on the ground that payments in respect of the same were received on 11-04-2012. However, the export of services covered by the said invoices. As provisions of new Rule 5 of the CCR are applicable to the ex .....

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