2018 (4) TMI 1583 – CESTAT NEW DELHI – TMI – Refund of CENVAT Credit – export of services – N/N. 27/2012-CE (N.T.) dated 18.06.2012 – Rule 6 A (e) of Service Tax Rules, 1994 – Held that:- The Commissioner (Appeals) observed that in CCE vs. Aam Services India Pvt. Ltd. [2016 (3) TMI 1049 – CESTAT MUMBAI], the Hon’ble Tribunal held that when entire turnover is exported and no other service is provided in domestic tariff area, hence ‘export turnover ‘ will be equal to ‘total turnover’ – the Revenue is silent upon the issue having been decided by the Tribunal in Aam Services India Pvt. Ltd. relied upon by the Commissioner (Appeals).
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Appeal dismissed – decided against Revenue. – Service Tax Appeal No.50301/2018 (SM) – Final Order No.51135
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ating authority admitted that the party provided services for ₹ 9,81,08,841/- but realized ₹ 1,70,97,480/- in convertible foreign exchange and held that the differential amount of ₹ 8,10,11,361/- falls under other services . It is clear that all other services in Total turnover means all services other than export services. The refund sanction authority has sanctioned refund keeping the view of the export turn over which is received in foreign convertible currency. Being aggrieved, the party has filed the present appeals both dated 20.03.2017. 3. The Commissioner (Appeals) examined the meaning of all other services as mentioned in the definition of total turnover under Rule 5 (1) E of CCR, 2004 and observed that the defini
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taxable territory is NIL. Accordingly, the appellant would be entitled to refund of full CENVAT Credit reduced by Cenvat Credit of ₹ 26,331/- along with interest. 5. Revenue in their memo of appeal has referred to Notification No.27/2012- CE (NT) dated 18.06.2012 as also to the provisions of Rule 5 (1) D of Cenvat Credit Rules and Rule 5 (1)(E) of Cenvat Credit Rules to support their stand. However, the Revenue is silent upon the issue having been decided by the Tribunal in Aam Services India Pvt. Ltd. – 2016 (42) STR 760 (Tribunal-Mumbai) relied upon by the Commissioner (Appeals). 6. I find that apart from the said decision, the Appellate Authority has also referred to the Hon ble High Court s decision in the case of CST Vs. Quintile
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