2018 (3) TMI 1742

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..... STAT, NEW DELHI], where it was held that non-fulfilment of the procedure cannot lead to denial of the benefit under the beneficial legislation providing for export benefits - rebate allowed - appeal allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member (Judicial) Shri Sanjay Kumar. Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellant is entitled to rebate under the provisions of Rule 5 of Export of Services Rules, 2005 read with Notification No 12/2005-ST dated 19/04/2005 under the fact that admittedly the appellant filed the required declaration under Para 3.1 of the said notification belatedly at the .....

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..... ed in providing taxable service to be exported." The Show Cause Notice also objected to taking of input credit on certain services like - Cleaning Service, Telephone Service, etc. is not admissible to the appellant as the same do not appear to be necessary for running day to day business of the claimant and have no direct nexus with the services exported by the appellant. Some of the duty paying documents with respect to input service was also found to be improper in terms of Rule 9 of Cenvat Credit Rules, 2004. Accordingly, the appellant was required to show cause as to why the claim for rebate be not rejected under Rule 5 of Export of Services Rules, 2005. The Show Cause Notice was adjudicated on contest by Order-in-Original dated 1st Jul .....

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..... STR 198 (Tri. - Delhi) where also, case of rebate for export of services which was denied on the ground of delay in filing the relevant declaration the Division Bench held - late filing of declaration only a procedural lapse and substantial concession is not deniable. Further, observing that liberal views required to be taken in case of export. Further, observed that eligibility to credit was not under dispute. So far as the disallowance of Cenvat credit on certain inputs services is concerned. The Division Bench referred to the term input service of the services used in connection in setting up premises and services used in connection with repairs of premises considered as input services. Further, services used for in-between activity nam .....

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