9911796707
TMI Blog2016 (10) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... processing, assembling, repairing, reconditioning, reengineering or packing any unit located in the area of Special Economic Zone. In our view, aforesaid clause (c) of Rule 130-A (1) is wide enough for all activity of manufacture or trading or production or processing or assembling or repairing or packing and all such incidental purchases for the principal object of manufacture or trading or production or processing or assembling or repairing or reconditioning or reengineering or packing would get included for the purpose of input tax credit or refund of tax, as the case may be. When the rule itself is clear, coupled with the observations made by the Tribunal under the impugned order, we do not find any question of law would arise for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Added Tax Rules, 2005 (for short Rules ), the respondent would be entitled to input tax credit or refund of tax paid only on items which are required for the establishment of the plant and for its incidental purpose. As per the submission of the learned counsel when the items as that of mobile, drinking water and other electronic gadgets are purchased, the respondent would not be entitled to input tax credit. He further submitted that these electronic gadgets or drinking water has nothing to do with the development activity of the unit concerned and submitted that Tribunal has erroneously considered the said aspect and this Court may consider the same in the present petitions. 5. Learned counsel submitted that question of law which ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed on the goods actually used in the processing area of a special economic zone for the authorized operations as specified and it.-- (a) xxxx (b) xxxx (3) The registered dealer claiming refund or deduction under this rule shall, claim refund or seek adjustment of tax paid on the goods purchased by him towards any output tax payable by him, in the return made under Rule 38 along with a statement giving the details of each purchase made by him and the purpose for which it was purchased. (4) The refund under this rule claimed, if any shall be refunded by the jurisdictional Local VAT Office or VAT Sub-Office, within thirty five days after the end of the month to which the return relates if it is furnished within the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in [2013] 63 VST 168 (kar,) (DB) in Mportal India Wireless Solutions Private Limited vs. Commissioner of Service Tax, Bangalore, wherein it has been decided by this lordships to the effect that refund of accumulated Cenvat credit cannot be denied on the ground that export of software is not a taxable service. This judgment is followed by CESTAT, Mumbai in KPIT Cummins Infosystems Ltd., Pune-I reported in [2013] 63 VST 171 (CESTAT-Mum). Even though, these decisions cited supra are rendered under service tax domain, still the same have persuasive value in resolving these appeals. The activity carried out by the appellant unit certainly falls under Rule 130-A (1)(c) of KVAT Rules, 2005. 17. Further in addition to the above, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the above referred reasoning has taken note of only clause (b) of sub-rule (1) of Rule 130-A namely that; setting up, operation or maintenance. Apart from the said aspect as already reproduced earlier clause (c) of Rule 130-A (1) speaks for all such inputs which are purchased for use in manufacture, trading, production, processing, assembling, repairing, reconditioning, reengineering or packing any unit located in the area of Special Economic Zone. In our view, aforesaid clause (c) of Rule 130-A (1) is wide enough for all activity of manufacture or trading or production or processing or assembling or repairing or packing and all such incidental purchases for the principal object of manufacture or trading or production or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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