TMI Blog2018 (6) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... at the export turnover has not been shown in the ST-3 return and that there was clubbing of quarters for claiming the refund - both these grounds on which the original authority has rejected the refund is not sustainable in law - appeal dismissed - decided against Revenue. - ST/CROSS/20267/2018 in ST/21796/2017-SM - 20716/2018 - Dated:- 3-5-2018 - MR. S.S GARG, JUDICIAL MEMBER Mr. Parasiva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ₹ 17,79,428/- which remained unutilized under Rule 5 of CENVAT Credit Rules, 2004. Thereafter, a show-cause notice was issued proposing to reject the refund and after following the due process, the original authority rejected the refund on the ground that the export turnover during the claim period was nil. Aggrieved by the said order, the assessee filed an appeal before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the Commissioner (A) has not considered the nexus between the input services and the output service is exported. He also submitted that the Commissioner (A) should have remanded the matter for the purpose of verification of the nexus with other documents. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Rules, 1994 for considering the services provided as export of service. He further submitted that the original authority has raised an objection that the export turnover has not been shown in the ST-3 returns and that there was a clubbing of quarters for the purpose of filing refund, which is not sustainable in law and the Commissioner (A) has rightly rejected these grounds in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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