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Commissioner of Central Excise, Pune-III Versus M/s. Nihilent Technologies Pvt. Ltd.

2015 (11) TMI 1185 - CESTAT MUMBAI

Determination of refund claim of unutilized cenvat credit - Rule 5 of Cenvat Credit Rules, 2004 - Export of Information Technology Software Services - Held that:- While taking total turnover the Ld. Commissioner has considered ₹ 11,60,96,813/-which was disputed by the Revenue on the ground that the value of ₹ 2,64,94,460/- and 7,91,404/- though same was correctly deducted from export turnover, the same should not have been deducted from total turnover. I find that in clause (B) of Cl .....

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a which resulted into further refund of ₹ 6,44,714/- is correct and in terms of provision of Rule 5 of Cenvat Credit Rules, 2000. In view of unambiguous findings of Ld. Commissioner(Appeals) and on my above discussion, I am of the considered view that the order passed by the Ld. Commissioner(Appeals) is just, proper and legal which does not require any interference - Decided against Revenue. - APPEAL NO. ST/88517/14-MUM - Dated:- 15-4-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petit .....

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The fact of the case is that the respondent filed refund claim amounting to ₹ 34,15, 210/- in respect their export of Information Technology Software Services valued at ₹ 14,11,92,507/- under Rule 5 of Cenvat Credit Rules, 2004 for the period April, 2012- June, 2012. The adjudicating authority sanctioned the refund claim of ₹ 27,43,149/- however rejected the partial claim of ₹ 6,72,061/-. Aggrieved by the said order to the extent of rejection of claim of ₹ 6,72,06 .....

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imitation of one year from the total turnover which resulted additional refund claim. He submits that this is not correct as per the definition of total turnover provided under clause (E) under Notification No. 27/12-CE(NT) dated 18/6/2012. 3. None appeared on behalf of the respondent nor any communication is found on record. Therefore I proceed to decide appeal on merit. 4. I have carefully considered the submission made by Ld. A.R. and perused the record. 5. On-going through the impugned order .....

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ule 5 of the CCR, the definitions of Export turnover of servicesand Total turnover are as under: (D) Export turnover of services means the value of the export services calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period advances received for export services for which t .....

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