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TMI Blog2018 (5) TMI 1710X X X X Extracts X X X X X X X X Extracts X X X X ..... not allowed. Refund claim - input services - renting of immovable property service - adjudicating authority has also observed that the refund claims for the earlier period have already been made and hence the claim is more than once for any quarters - Held that:- Renting of immovable property is an input service in view of the decision in the case of Indian Additives Ltd. Vs. CCE [2016 (7) TMI 1220 - CESTAT CHENNAI] - also, there is no bar for the appellant to file refund claim for more than one quarter - the rejection of the refund claim by the impugned order on the ground that there was no export during the quarter for which the refund is claimed is sustainable and the same is upheld - refund not allowed. Appeal dismissed - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no export of final products during the given period and thereby the eligibility for refund of input service credit was 'zero'. The adjudicating authority has also observed that the refund claims for the earlier period have already been made and hence the claim is more than once for any quarters. Aggrieved by the rejection of refund claim, appellant filed appeal before the Commissioner(AppeaIs) on the ground that the credit pertains to service tax paid on rent for factory for the period April 2009 to July 2011 and that they have received the invoices only in the month of August 2011 and availed credit during September 2011. Further the appellant submitted that there is nexus between the export and the rent paid since the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er July 2011 to September 2011 but during the said quarter there was no export. To counter this, the learned counsel submitted that for claiming the refund of unutilised CENVAT credit under Notification No.5/2006-CE, utilisation of input service is the criteria and not the availment. He further submitted that though there is no export in the month on which refund was applied but the unutilised CENVAT credit can be claimed as a refund. In support of this submission, he relied upon the following decisions:- i. Fine Care Bio-Systems Vs. CCE, Ahmedabad [2010 (20) STR 193 (Tri. Ahmd.)] ii. CCE, Mysore Vs. Chamundi Textiles (Silk Mills) Ltd. [2010(20) STR 219 (Tri. Bang.)] 4.4. Lastly, he submitted that the final debonding order was pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicability, since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters, It is possible that during certain quarters, there may not be any exports and therefore the exporter does not file any claim. However, he receives inputs/input services during this period. To illustrate, an exporter may avail of ₹ 1 crore as input credit in the April - June quarter. However, no exports may be made in this quarter, so no refund is claimed. The input credit is thus carried over to the July-September quarter, when exports of ₹ 50 lakh and domestic clearances of ₹ 25 lakh are made. The exporter should be permitted a refund of ₹ 66 lakh (a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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