9911796707
TMI Blog2017 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... s, refund of such tax, which in the present case, is represented by accumulated CENVAT credit - appeal allowed - decided in favor of appellant. - ST/87550 to 87552 & 87554/2016 - A/90789-90792/2017 - Dated:- 12-7-2017 - Shri C J Mathew, Member (Technical) Ms. Padmavati Patil, Advocate for the Appellant Shri Atul Sharma, Assistant Commissioner (AR) for the Respondent ORDER In these four appeals against order-in-appeal no: MUM-SVTAX-002-APP-381 to 384-16-17 dated 30 th August 2016 of Commissioner of Service Tax (Appeals-II), Mumbai the common issue is the requirement of conformity of destination of their output service to the definition of exports in accordance with rule 6(a) of Service Tax Rules, 1994 when consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant relied upon various provisions of the Finance Act, 1994, Service Tax Rules, 1994, CENVAT Credit Rules, 2004, Place of Provision of Service Rules, 2012 and notification No.27/2012-CE(NT) dated 18th June 2012 which provides the safeguards, conditions and limitations in exercise of enabling power under rule 5 of CENVAT Credit Rules, 2004. Reliance has been placed on the decision of this Tribunal in Commissioner of Central Excise, Pun e- I v. Sai Life Sciences Ltd [2016 (42) STR 882 (Tri.-Mumbai)], the decision of the Hon ble High Court of Karnataka in Bharti Airtel Ltd v. State of Karnataka [2012 (25) STR 514 (Kar.)], of the Authority for Advance Rulings (Central Excise, Customs Service Tax) in Universal Services India Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally demarcated areas, viz., namely, Special Economic Zones Act, 2005. While export of service has been define in the Service Tax Rules, 1994, the special legislation, with intent promote exports by units in such special economic zones contains within it a definition of service and of export which are not congruent with that in the laws governing taxation in India. Export has been defined under section 2(m) of Special Economic Zone Act, 2005 as taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise and services are defined under section 2(z) as (z) services means such tradable services which,- (i) are covered under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vested in officers of the Zone. Exemption is accorded through special procedure that has been laid down by the Department of Revenue by discharging the tax liability and obtaining refund thereafter. In those circumstances, there is no scope for accumulation of CENVAT credit by a unit in the Special Economic Zone. Nevertheless, in the instant case, tax has been collected and the appellant has not been refunded this tax as per procedure laid down in notification No.17/2011 dated 1 st March 2011. The notice has not ventured to ascertain the cause of such accumulation and the lower authorities have also not discussed this aspect 8. Be that as it may, the fact of accumulation of input credit by an exporter is not in dispute. It has been lai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
