TMI Blog2018 (5) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... he export turnover of the exporter is say 40% of his total turnover during the period, 40% of the net CENVAT credit can be refunded to them. It does not matter which components of the CENVAT credit pertains to which input goods or services. Even if one input service is exclusively used for export and another used for their domestic transactions, the exporter is entitled only the proportionate amount is total CENVAT credit. If the assessee has, in fact availed CENVAT credit on input goods or services wrongly which needs to be recovered, then such amount should have been recovered through a notice under Rule 14 of CENVAT Credit Rules, 2004 and any other relevant provisions and following the appropriate procedure. Rule 5 of CENVAT credit Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund in respect of some and disallowed the rest. The present appeal of the appellant is against is Order-in-Appeal explaining the various input services for which the refund was disallowed by the Commissioner (Appeals). The Learned Counsel for the appellant reiterated the arguments made in the appeal. He also argued that the application is for claiming of refund under Rule 5 of CENVAT Credit Rules, and not about denial of credit or recovery of erroneously taken credit they should be governed only by the formulae given in Rule 5 and the Notification No. 27/2012-CE. 2. The Learned Departmental Representative reiterated the arguments made in the Order-in-Appeal and Order-in-Original and he vehemently opposed the appeal. 3. I find that R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported without payment of Central Excise duty under bond or letter of undertaking; (D) Export turnover of services means the value of the export service 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 the provision of service has not been completed during the relevant period; (E) Total turnover means sum total of the value of (a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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