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2015 (11) TMI 1183 - CESTAT CHENNAI

2015 (11) TMI 1183 - CESTAT CHENNAI - 2016 (41) S.T.R. 667 (Tri. - Chennai) - Denial of rebate claim - Export of Output service - Option to export under claim of rebate or without payment of service tax under Export of Service Rules - Business Auxiliary Service - Held that:- Export of Service Rules facilitates the service provider with intention to avoid tax burden to be exported. Rule 4 of Service Rule only stipulates that any service which is taxable may be exported without payment of service .....

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otification. Therefore, notification No. 11/2005 was specifically issued for this purpose which clearly says that exporter of service who discharges service tax is allowed to claim rebate under Rule 5 of Export of Services Rules . There is no restriction for exporter that he should avail only Rule 4 and not Rule 5 of Export of Service Rules when there are two options available in the statute / rules, it is the right of the respondent to choose any of the provisions of the rules. Therefore, since .....

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the Appellant : Ms. Indira Sisupal, AC (AR) For the Respondent : Shri G. Natarajan, Advocate ORDER Per R Periasami Revenue filed appeal against order dt. 26. 11. 2012 passed by Commissioner (Appeals). The issue relates to rebate under Rule 5 of Export of Service Rules, 2005 read with Notification No. 11/2005- dt. 19. 4. 2005. Respondent filed rebate claim on the service tax paid on output services. Adjudicating authority has rejected the rebate claim. Respondent preferred appeal and the Commiss .....

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ce which is clearly exempted under Rule 4 whereas they have paid service tax through debit of cenvat credit and availed rebate claim. He submits that service exported was exempted from service tax which is a unconditional exemption under Export of Service Rules. They are not required to pay service tax. He submits that respondent also failed to produce document evidences of input service to claim cenvat credit. 3. On the other hand, Ld. Advocate for the respondent submitted that they are renderi .....

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ls) in the impugned order has discussed all the grounds made out by the adjudicating authority and set aside the impugned order and allowed the appeal. 3. 1. Whereas the Revenue has filed appeal only on two grounds (i) the input documents not produced (ii) respondent should have opted for refund under Rule 5 of CCR instead of rebate route under Rule 5 of Export of Service Rules. He submits that there is no restriction on payment of service tax under Rule 5 of Export of Service Rules which clearl .....

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at respondent failed to produce input documents. After perusal of records and the relevant rules,I find that there is no dispute on the fact that respondent have exported Business Auxiliary Service on payment of service tax. The LAA has discussed the issue in detail at para 5 to 14 and discussed all the issues in detail, particularly, paras-7 to11 where he discussed the grounds agitated by Revenue. Export of Service Rules facilitates the service provider with intention to avoid tax burden to be .....

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