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TMI Blog2021 (7) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... in the ST-3 returns - HELD THAT:- It is not in dispute that the appellants are eligible for credit to the tune of ₹ 16,93,074/- on the service tax paid by them under reverse charge mechanism on input services availed by them. The only reason for denying the credit is that they have not reflected such availment of credit in ST-3 returns for July, 2013 to September, 2013 - The services having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technology Services and are also exporting these services. They availed credit on the service tax paid by them and applied for refund under Rule 5 of Cenvat Credit Rules, 2004 as amended till date. The refund claim was for the period July, 2013 to September, 2013. The original authority sanctioned the refund claim. Against this, appeal was filed by the department contending that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit has not been shown in the ST-3 returns, the appellants are not eligible for refund of the same. The learned counsel argued that department does not have a case that the appellants are not eligible for such credit. The credit is being denied merely for the reason that the same was not reflected in the ST-3 returns. An undertaking vide letter, dated 28.08.2015 was furnished by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax paid by them under reverse charge mechanism on input services availed by them. The only reason for denying the credit is that they have not reflected such availment of credit in ST-3 returns for July, 2013 to September, 2013. The services having been exported, the service tax paid on the input services used for export of services should be refunded to the appellants as per Rule 5 of Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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