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P.S.PRUTHI
Crest Premedia Solutions (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Pune-III – Respondent
1. The appellant are in appeal against the impugned Order-in-Appeal whereby Commissioner (Appeals) upheld the Order-in-Original in which rebate claim of Rs.2,40,182/- was rejected.
2. The facts of the case are that the appellant are provider of "Business Auxiliary Services" which is exported. They were filing refund claims regularly under Rule 5 of CENVAT Credit Rules in respect of unutilised CENVAT credit of input services, used in the output services which were exported. For the period October, 2010 to March 2011, they did not claim CENVAT credit and instead filed a rebate claim in terms of Notification No. 12/2005-ST dated 19.04.2005. They filed a declaration as required under Notification No.12/2005-ST dated 19.04.2005 on 27.09.2011 along with condonation of delay for late filing. Rebate claim was filed on 30.09.2011, whereas the export of output services had taken place during October, 2010 to December, 2010. The rebate claim was rejected on the ground that the declaration was to be filed prior to expiry of one year from the date of export of services.
3. Heard both sides.
4. The learned Counsel states that all the conditions of Notification No. 12/2005-ST were fulfilled. Ho
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