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2023 (7) TMI 203 - AT - Service TaxRefund of unutilized input service credit under Rule 5 of the CENVAT Credit Rules, 2004 - non-registered premises - HELD THAT - The issue sought to be raised in the present appeal by the Revenue is no more res integra by virtue of the ruling of the very jurisdictional High Court of Madras - reliance can be placed in THE COMMISSIONER OF GST CENTRAL EXCISE, CHENNAI VERSUS M/S. PAY PAL INDIA PVT. LTD. 2020 (7) TMI 321 - MADRAS HIGH COURT where it was held that refund claimed by the Assessee on Cenvat Credit cannot be disallowed merely because the premises in question was not registered with the Revenue Department. The impugned order does not suffer from any legal infirmity - Appeal filed by Revenue is dismissed.
Issues Involved:
Appeal against Order-in-Appeal directing refund of unutilized input service credit u/s Rule 5 of CENVAT Credit Rules, 2004. Issue 1: Refund of unutilized input service tax credit under Rule 5 of CENVAT Credit Rules, 2004 The appellant, a registered service provider, filed refund claims for unutilized input service tax credit availed towards ITSS for the period from April 2008 to September 2008. The premises from where the services were exported was not registered with the Service Tax Department during a part of the refund claimed period. The appellant contended that the refund claims were valid, while the Revenue challenged the refund based on the non-registration of the premises. Decision: The Tribunal, after considering the arguments presented by both parties, referred to various decisions including those of different High Courts. It was noted that the jurisdictional High Court had ruled that the location of the registered premises does not prohibit the grant of CENVAT credit for refund purposes. The Tribunal found that the impugned order did not have any legal infirmity based on the decisions cited. Consequently, the appeal filed by the Revenue was dismissed. This summary provides a detailed overview of the issues involved in the legal judgment and the Tribunal's decision regarding the refund of unutilized input service tax credit under Rule 5 of the CENVAT Credit Rules, 2004.
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