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2015 (10) TMI 2151 - CESTAT CHENNAI

2015 (10) TMI 2151 - CESTAT CHENNAI - 2016 (41) S.T.R. 734 (Tri. - Chennai) - Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have chosen that route instead of submitting its claim under Rule 5 of Cenvat Credit Rules, 2004 - Appellant contended that such provision does not take away the right to get refund under Rule 5 of Cenvat Credit Rules, 2004 - Held That:- Rule 5 is an integral .....

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llant is that it being an exporter of services, the Cenvat credit availed on input services used to provide export of services not being possible to be utilised were accumulated. That is required to be refunded. But Revenue denied such claim on the ground that it is specifically governed by Notification No.9/2009-ST, dated 03.03.2009 on the ground that when there is specific notification to claim refund, the appellant should have chosen that route instead of submitting its claim under Rule 5 of .....

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sion excluded general provision. 4. Contention of both sides as above invites attention to the spirit of the notification in question. Perusal of the notification throws light that taxable services availed by a unit located in SEZ or developer of SEZ is tax free. There are two options given to them. One is pay the tax on the service availed and claim the refund or avail taxable services free of tax. To avail such benefit, the services availed required to be specified and approved by appropriate .....

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