TMI Blog2019 (3) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent spheres which would be clear if the proviso to Rule 5(2) of Cenvat Credit Rules, 2004 is read along with the amended definition of export turnover services . Once the export turnover of services is reduced automatically, the total turnover gets reduced. This fact needs to be ascertained by applying the formula in the proper perspective. The appeal is allowed by way of remand to the adjudicating authority to recalculate the refund amount based on the formula prescribed under the amended Rule 5 of Cenvat Credit Rules, 2004 taking into consideration the correct export turnover of services as well as total turnover. - APPEAL No. ST/86744/2018 - A/85245/2019 - Dated:- 31-1-2019 - Dr. D.M. Misra, Member (Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been changed. It is his contention that in the earlier provisions, the value of the invoices was considered in counting the export turnover, whereas in amended rule, the amount of export proceeds received in a particular quarter has been taken into consideration in calculating the refund amount. It is his contention that the learned Commissioner (Appeals) without appreciating the said change in the law, allowed the refund claim, which was rejected by the adjudicating authority. 5. Learned Advocate, Shri Mihir Deshmukh, for the respondent, submits that even though by mistake, the invoices which were issued before amendment and its turnover was considered while allowing refund claim during the quarters October 2011 to March 2012, and now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, could be claimed within one year from the relevant date even after 1.4.2012 but not twice for the same invoices, once while raising the invoices and second time while receiving the proceeds of the invoice. Both proceedings operate in different spheres which would be clear if the proviso to Rule 5(2) of Cenvat Credit Rules, 2004 is read along with the amended definition of export turnover services . However, I find force in the contention of the learned Advocate for the respondent that once the export turnover of services is reduced automatically, the total turnover gets reduced. This fact needs to be ascertained by applying the formula in the proper perspective. 7. In the result, the impugned order is set aside and the appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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