TMI Blog2007 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... No. E/1294/2007-SM - Final Order No. 1038/2007-SM(BR)(PB) - Dated:- 21-6-2007 - [Order per] - The appellant is a 100% EOU engaged in the processing of Sand Stone into Slate and Tiles and exporting them. It pays service tax in regard to transport of sand stone to its factory. It claimed and obtained refund of the service tax so paid, upon export of slate and tiles. The refund was under Rule 5 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt already received as re fund is waived and I proceed with the appeal. 4. Rule 5 of Cenvat Credit Rules is a self contained rule and it provides for refund of input service tax in regard to exports. That rule may be read: "Where any input or input service is used in the final products which, is cleared for export under bond or letter of undertaking, as the case may be, or used in the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Duties Drawback Rules, 1995, in respect of such duty: Provided further that no credit of the additional duty leviable under sub section (5) of Section 3 of the Customs Tariff Act… shall be utilized for payment of service tax on any output service. (Explanation - For the purposes of this rule, the words "output service which is exported" means the output taxable services exported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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