INFOSYS TECHNOLOGIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE appellant are engaged the providing taxable services which they have exported. The period of dispute in this case is from April '07 to Sept. '07. In providing the output service for export, they have used certain inputs services in respect of which they took Cenvat credit of Rs. 11,20,486/ -. Since they could not utilize this credit for payment of service tax on their domestic service transactions, they in accordance with the Provisions of Notification No. , dated, 14 -3 -2006 issued under Rule 5 of Cenvat Credit Rules, 2004, applied for cash refund of the accumulated Cenvat credit. This refund application filed in terms of the Provisions of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. issued under this rule, was considered by the Jurisdictional Assistant Commissioner, who vide Order -in -Original, dated 4 -4 -2008 rejected the refund application on the ground that the appellant have not followed the procedure prescribed under Notification No. 12/2005 -S.T., issued under Rule 5 of the Export of Service Rules, 2005 and accordingly did not fulfill the conditions of the Notification No. issued under Rule 5 of Cenvat Credit Rules, 2004. The appeal against this order of jurisdictional Assistant Commissioner was dismissed by the Commissioner (Appeals) vide order -in -appeal, dated 23 -9 -2008, against which this appeal has been filed. Heard both the sides.

(2.) SH . K.S. Ravishankar, Advocate and Sh. Anirudh R.J. Nayak, Advocate, appearing on behalf of the appellant, pleaded that the refund application was filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. , issued under these rules, that Notification No. prescribed the conditions to be fulfilled and the procedure to be followed for claiming the cash refund of the accumulated Cenvat credit, that Notification No. 12/2005 -S.T., issued under Export of Service Rules, 2005 prescribes the conditions to be fulfilled and the procedure to be followed for claiming rebate in respect of export of service, of the service tax paid on the output service exported or of excise duty paid on inputs and/or service tax paid on inputs services used for providing the services which had been exported, that Notification No. 12/2005 -S.T., issued under Export of Service s, 2005 has no application to this matter, that in view of this the impugned order rejecting the refund application on the ground that the conditions prescribed in Notification No. 12/2005 -S.T. have not been fulfilled and the procedure have not been followed, is totally incorrect.