2018 (3) TMI 605 – CESTAT CHENNAI – TMI – Refund claim – N/N. 5/2006-CE(NT) r/w Rule 5 of CCR 2004 – export of services – denial of refund on the ground that these services cannot be considered as either consulting engineer’s service or design service during the relevant period – Held that: – the respondents did export taxable service, they are eligible for refund as claimed under Rule 5 – Though the respondents submitted that the original proceedings did not raise these issues, we note that sanction of refund would necessarily involve verification of documents along with required details – appeal dismissed – decided against Revenue. – E/Misc./41198/2017 & E/CO/49/2010 & E/352/2010, E/Misc./41021/2017 & E/100/2011, E/CO/14 & 15/2011 and E/
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and they have used various input services on which service tax has been paid, they have filed a claim for refund of these input services. The same was rejected by the original authority on the ground that these services cannot be considered as either consulting engineer s service or design service during the relevant period. On appeal, Commissioner (Appeals) held in favour of the respondents holding that these services were specifically covered under designing services and the respondents are eligible for refunds. The Revenue contested the said orders stating that these are not designing service and mere conversion of 2D image to 3D drawing will not make it a designing work. 2. We have heard both sides and perused the appeal records. 3. At
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the Tribunal, we hold that the respondents are entitled for the refund for taxable services exported by them. We note that the whole proceeding against the respondent was with reference to denial of refund on the issue of classification only. The Revenue initiated such proceedings on the ground that there is no taxable service exported by the respondent. Following the decision of the Tribunal in the respondent s own case, we are holding that the respondents did export taxable service, they are eligible for refund as claimed under Rule 5. We note that in the earlier proceedings also the Tribunal remanded the matter for other verifications like documents, quantification of such refund. Though the respondents submitted that the original proce
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