TMI Blog2019 (6) TMI 1599X X X X Extracts X X X X X X X X Extracts X X X X ..... on order. In the facts of the present case, it is an admitted fact that the appellant has been engaged in similar activities, wherein they provide credit report on worthiness of the buyer of the product manufactured by the seller /principal, who are located outside India. The appellant has also brought on record several adjudication orders for the period July, 2014 to March, 2016, wherein under the similar facts and circumstances, cenvat credit has been refunded and the status of export of service is accepted by the Department, which has not been further carried in appeal by the Department. The order of remand by the Commissioner (Appeals) for re-determination of the issue whether the appellant has exported their services is without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts, capital goods and input services in terms of the Cenvat Credit Rules, 2004 (Credit Rules). The appellant treats the impugned services provided to overseas clients as exports. The appellant does not discharge any service tax on such services and avails refund of cenvat credit under Rule 5 of the Credit Rules. The appellant preferred a claim for refund under Rule 5 for the period January , 2017 to March, 2017. The Adjudicating Authority vide its order-in-original dated January 18, 2018 ( Original Order ), sanctioned the refund of aforesaid amount. The Revenue preferred an appeal before the Commissioner (Appeals) ( Appellate Authority ) on the ground that the Adjudicating Authority incorrectly applied formula for determining the quantum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t applied for refund of cenvat credit attributable to services exported. Accordingly, the appellant applied for refund of cenvat credit under Rule 5. In the past as well post onset of negative list regime, the appellant has got such refund for the period July, 2014 to March, 2016 without any dispute. Such refund sanction orders have also not been challenged in any manner known to law. The Appellate Authority has sought to reconsider the question of place of provision of impugned services in refund proceedings, which is clearly impermissible. It is trite law that in matters pertaining to refund (including refund of cenvat credit), the refund sanctioning authorities are not at liberty to dispute the taxability of transaction. Reliance in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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