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TMI Blog2019 (1) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in or in relation to the authorized operations. Time limit for issuance of ISD Invoices - Held that:- The ISD invoice issued towards distribution of credit is dt. 31/10/2015 and in the present case, the appellant has not made the payment to the registered service provider and there is no time limit prescribed for ISD invoices. Therefore the date of ISD invoice is the date for which time limit one year is to be accounted. But the same has not been done by both the authorities below - keeping in view the intention of the Government in enacting the SEZ and giving special fiscal concession to SEZ unit, it is concluded that this is only a procedural requirement and not a mandatory as held by the Commissioner (Appeals). The impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g amount of ₹ 27,39,679/- under the provisions of said notification on the ground that a. Services procured from vendors such as Deloitte Touche Tohmatsu India Pvt. Ltd. and Grant Thornton and Directors Sitting Fees (pertaining to ISD invoice) does not appear in the approved vendor list, as approved by the Development Commissioner. b. ISD invoices appear time barred, especially when no proof of date of payment of service tax to the registered service providers has been submitted; and c. No proof of evidence of proper distribution of CENVAT credit in respect of ISDs, in the manner prescribed under Rule 7 of CCR. 2.2. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals) who upheld the Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther submitted that the appellants have complied with all the conditions under Notification No.12/2013-ST dt. 01/07/2013 and all the services availed from the vendors are approved by the Unit Approval Committee and the Input Service Distributor (ISD) invoices are not time barred and the credit has been correctly distributed as per Rule 7 of CCR. He further submitted that the impugned order has not considered the overriding effect of SEZ Act, 2005 and has also not considered the intention of the Government which is to exempt SEZ from duties and tax burdens. He further submitted that the appellants have produced all the documents along with refund application as per the requirement of the Notification No.12/2013 but the original authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al have been submitted even at the reply stage, appellant has obtained approval in respect of the services to be used in or in relation to the services authorized. He has also produced on record the letters of approval from the Development Commissioner on record but the same has also not been considered by the authorities below. He also submitted that the ISD invoices issued toward distribution of credit is dt. 31/10/2015. The time limit is provided under para 3(iii)(e) of the Notification No.12/2013-ST dt. 01/07/2013 however in the present case, there is no liability to make any payment to the registered service provider. Since there is no specified time limit, the date of ISD invoice is the date for time limit of one year. He also submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No.21311/2018 dt. 04/09/2018] h. CCE, Surat-I Vs. Favourite Industries [2012(278) ELT 145 (SC)] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of the material on record, I find that the impugned order is not a speaking order and has not considered all the documents along with relevant letters of approval submitted by the appellant. The said approval letters have also been placed on record which clearly covers all the services which have been used in or in relation to the authorized operations. Further I find that the other ground on which refund has been rejected is the time limit. I find that the ISD invoice issued towards distribution of credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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