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TMI Blog2015 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... e procedural requirements cannot stifle the implementation of the substantive law on the subject. It is pointed out that “Information Technology Service” came under the net of service tax law during that period only and M/s MNIPL or other such concern would not immediately fathom full implications of the law announced; therefore, a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim. It has also been pointed out by the learned C.A. appearing for the appellant that Circular No. 120/01/2010-S.T. allows filing of refund claim on quarterly basis and an exporter can claim refund for previous quarter in the next quarter. - Appeal disposed of. - ST/573/2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim refund for the entire period of six months in one go. 6. However, the learned C.A., Ms. Lalitha Rameshwaran appearing for the assessee, M/s MNIPL counter argues that as per the procedure they are supposed to file refund claim every quarter and further, if they have any violation of procedure they cannot be punished by rejection of their refund claim. 7. M/s MNIPL in their appeal argue that part of their refund claim was rejected by the Commissioner (Appeals) sustaining the Order-in-Original passed by the Assistant Commissioner. Learned C.A. appearing for M/s MNIPL says that in case of three services namely, General Insurance, Telecom and Air Travel Agency Service, the nexus with their output services is very clear and establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice; or (ii) . (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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