2025 (3) TMI 10 - AT - Service Tax

Withdrawal of appeal - Refund of accumulated CENVAT credit - transition to GST regime - HELD THAT - The appeal is dismissed as withdrawn without commenting and expressing any opinion on the merits of the case.

Summary

The Appeal Tribunal considered Service Tax Appeal No. ST/40660/2018 filed by M/s. Cognizant Technology Solutions India Private Limited against the Order-in-Appeal No. 415/2017 passed by the Commissioner of Central Excise (Appeals - II), Chennai. The appeal challenged the rejection of refund claims on the grounds of limitation and merits. The Appellant, engaged in providing IT services, sought refund of accumulated CENVAT credit for the periods from July 2009 to December 2009, August 2011 to October 2011, and January 2012 to March 2012. The Departmental appeal was allowed by the Commissioner, leading to the Appellant's appeal before the Tribunal.The key issues considered in the judgment are as follows:1. Whether the Appellant's refund claims were rightly rejected by the Commissioner of Central Excise (Appeals - II) on the grounds of limitation and merits.2. Whether the Appellant's transition of CENVAT credit to the GST regime rendered them ineligible for the refund claims.The Appellant argued that the transition of CENVAT credit to the GST regime made them ineligible for the refund claims and requested withdrawal of the appeal. The Department, represented by Shri Anoop Singh, highlighted procedural deficiencies in the appeal memorandum, emphasizing the absence of essential documents such as the original refund application and deficiency memo.The Tribunal, after hearing both parties, noted the Appellant's submission regarding the transition of CENVAT credit to the GST regime and their request for withdrawal of the appeal. Consequently, the Tribunal dismissed the appeal as withdrawn without expressing any opinion on the merits of the case.In conclusion, the Tribunal dismissed the appeal as withdrawn, considering the Appellant's transition of CENVAT credit to the GST regime, which rendered them ineligible for the refund claims. The judgment was pronounced on 28.02.2025.