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TMI Blog2018 (12) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... rough Bank Account and this fact is subject to verification. Appeal allowed by way of remand. - S.T. Appeal No.75549-75551/2018 - FO/76547-76549/2018 - Dated:- 10-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S. P. Majumder, Adv. for the Appellant (s) Shri K. Choudhary, Supdt.(A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The present appeals have been filed by the appellants against the Orders-in-Appeal Nos.297,296 299/S.Tax I/Kol/2017 all dated 31.10.2017 passed by Commr. of CGST Central Excise (Appeals I), Kolkata, whereby he has upheld the respective Orders-in-Original and rejected the Appeals there against filed by the appellant. 2. Briefly stated the facts of the case are that the appellants are engaged in exporting taxable output service namely, Information Technology Software Service . For providing the service, exported outside the country, the appellant availed various input services, defined under Rule 2(l) of the Cenvat Credit Rules, 2004 (hereafter referred to as the Cenvat Rules , in short). The services provided by them being qualified as Export of Service , as defined under Rule 6A of the Service Tax Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18) Maintenance Repair Service Rs.1,730/- No relationship or nexus Refer 2014 (33) STR 96 (Tri.-Del.) KPMG vs. CCE, New Delhi 5. ABS Enterprise (ST/75550/18) Maintenance Repair Service Rs.481.88 Invoice not submitted Copy of the Invoice is enclosed at page 53 of Appeal No. ST/75550/2018. 6. Godrej Boyce Mfg. Co. Ltd. (ST/75549/18) Maintenance Repair Service Rs.14,362/- Credit Taken on Proforma Invoice Once Service Tax has been found to be paid, merely due to the name shown as Proforma Invoice cannot be the sufficient ground for denial of refund of input service credit. Credit taken on Debit Note has been allowed. Refer 2014 (34) STR 66 (Tri.-Ahmd.) CCE C, Daman vs. Jalaram Plastic Pack 7. AT T Communication Services India Pvt. Ltd. Internet Communication (ST/75549/18) Rs.1,01,186/- Invoice issued for other business premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ST/75550/18) No reason Credit has to be allowed since eligible input service. 14. Info Edge India Ltd. Manpower Recruitment or Supply Agency s Rs.26,080/- (ST/75550/18) No reason Credit has to be allowed since eligible input service. 15. Praxis Softech Solutions Pvt. Ltd. Manpower Recruitment or Supply Agency s Service Rs.9,413.20 (ST/75551/18) Credit taken on Debit Note Credit taken on Debit Note cannot be denied. Refer 2014 (34) STR 66 (Tri.- Ahmd.) CCE C, Daman vs. Jalaram Plastic Pack 16. Praxis Softech Solutions Pvt. Ltd. Manpower Recruitment or Supply Agency s Service Rs.57,775.80 (ST/75550/18) Invoice unsigned Computer generated invoice and thus not signed. Once service tax has been paid on the basis of such invoices without any objection at the end of the service provider this cannot be the ground for denying refund. Moreover, once credit towards inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the appellants submitted that as per the series of decisions once credit towards input service has been allowed to be taken without any objection from the side of the Department, it is not permissible to hold the credit as inadmissible or ineligible, while granting the refund of the same credit. It is wrong to refuse refund of credit lawfully taken on the ground of inadmissibility. In support of his contention, he has relied upon the decision of the Tribunal in the case of Target Sourcing Service India (P) Ltd. Vs. Commr. of Central Excise S.Tax, Delhi II reported in 2017 (52) S.T.R. 277 (Tri.-Del.). 4.2 The ld.Advocate has also brought to the notice of the Bench that the ld adjudicating authority has contravened the principles of natural justice by denying the credit without granting any opportunity of personal hearing in respect of the Appeal Nos.ST/75550/18 75551/18. In this regard, reliance is placed during the course of hearing on the following reported decisions:- (i) 2015-TIOL-1044-CESTAT-DEL Serco Global Services Pvt. Ltd. vs. CCE, Delhi-III; ST - Refund - Even if the CENVAT credit was considered to have been taken wrongly, disallowi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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