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COMMISSIONER OF SERVICE TAX, CHENNAI Versus M/s. REED ELSEVIER PVT. LTD.

Entitlement for refund - Export of services - Cenvat credit in respect of unutilised input credit was accumulated in the record of the assessee - Held that:- there is no dispute that export of good and services are not dutiable. Therefore, according to Rule 5 of the Cenvat Credit Rules, 2004, when duty or tax paid on input or input service accumulates and such duty or tax so accumulated is eligible to be allowed as Cenvat credit but not utilised by the exporter, he is entitled to refund thereof. .....

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Rao, JC (AR) JUDGEMENT When adjournment was sought, appeal was examined with the assistance of Revenue. 2. Para 1.1. of the appellate order shows that assessee is engaged in the export of services. Cenvat credit in respect of unutilised input credit was accumulated in the record of the assessee. When refund thereof was claimed that was disallowed by the authority below. 2. There is no dispute that export of good and services are not dutiable. Therefore, according to Rule 5 of the Cenvat Credit .....

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