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2021 (4) TMI 1387 - AT - Service TaxRefund of unutilized cenvat credit lying in cenvat credit account - denial on the ground that at the time of availment of cenvat credit, the appellant was not registered with the service tax department - input services or not. Whether the appellant is required to get himself registered before taking cenvat credit? - HELD THAT - The issue has been settled by the Hon ble Karnataka High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX 2011 (9) TMI 450 - KARNATAKA HIGH COURT wherein it has been held that the assessee has taken the cenvat credit and taken registration later on cannot be the ground for denial of cenvat credit, therefore, I hold that the appellant has correctly taken the cenvat credit and is entitled for refund thereof. Denial of cenvat credit on the ground that certain services are not input service - HELD THAT - The issue is also settled law by this Tribunal in the case of CST, DELHI VERSUS CONVERGYS INDIA PVT. LTD. 2009 (5) TMI 50 - CESTAT, NEW DELHI wherein it has been held that as it has not been disputed, the availment of cenvat credit, therefore, at the time of claiming refund, the said issue cannot be raised. Therefore, in view of this, the refund claim cannot be denied. The appellant is entitled to cenvat credit which has been denied - the impugned order qua denial of refund of the amount in dispute is set-aside - Appeal allowed.
The appellant's appeal against the denial of refund of unutilized cenvat credit for the quarter March 2008 was allowed by the Appellate Tribunal CESTAT CHANDIGARH. The Tribunal held that the appellant correctly availed the cenvat credit and is entitled to the refund, despite not being registered with the service tax department at the time of availing the credit. The Tribunal also ruled that the denial of credit on the ground of certain services not being input services cannot be raised at the time of claiming a refund. The impugned order denying the refund was set aside, and the appeal was allowed.
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