9911796707
TMI Blog2021 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the CENVAT account is only a procedural delay and will not defeat the substantial right of the appellant to claim refund. Further, when the appellant filed the refund claim in February 2018, by that time, the erstwhile Service Tax Regime was repealed with GST Regime and the refund claim was filed under Rule 5 of CENVAT Credit Rules, 2004 and there was no occasion to debit the CENVAT credit account and reflect the same in ST-3 Returns as the company by that time was filing GST Returns under GST law. This Tribunal in the case of CHARIOT INTERNATIONAL PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [ 2021 (6) TMI 711 - CESTAT BANGALORE] by relying upon the Division Bench decision of the CESTAT Mumbai in the case of SANDOZ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices viz., Information Technology Software Services said to have been exported during the period April 2017 to June 2017 under Notification No.27/2012-CE dated 18.6.2012 read with Rule 5 of CENVAT Credit Rules, 2004. Subsequently, a show-cause notice was issued to the appellant and after following the due process, the original adjudicating authority vide Order-in-Original dated 28.2.2019 rejected the refund claim of ₹ 761/- as ineligible and remaining claim amount of ₹ 21,05,968/- in terms of condition 2(h) of the Notification No.27/2012 dated 18.6.2012 as the amount claimed was not debited from their CENVAT account at the time of filing the refund claim. Aggrieved by the Order-in-Original, appellant filed appeal before the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filing GST Returns under GST law by that time. He also submitted that the appellant has not transitioned the said CENVAT credit to GST Regime and for this, they had also filed declaration before the adjudicating authority vide letter dated 28.2.2019 which is also annexed with the written submissions. He further submitted that the delay in debit to CENVAT account is merely procedural in nature which would not defeat the substantive right of refund. For this submission, he relied upon the judgment of this Tribunal in the case of Chariot International Pvt. Ltd. - 2021 (6) TMI 711 CESTAT Bangalore. He also cited the decision in the case of Convance Clinical Development Pvt. Ltd. 2021 (7) TMI 102 wherein it was held that disclosure of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said case is not applicable in the present case. He also submitted that in the impugned order, the Commissioner (A) has relied upon the decision of the apex court which is not applicable in the fact situation of the present case because in the present case, refund has been claimed under Notification No.27/2012 which was issued under Rule 5 of CENVAT Credit Rules and not an exemption Notification issued under Section 93 of the Finance Act, 1994. 4.2 With regard to denial of refund claim for Event Management Service , the learned counsel submitted that Event Management Service falls within the scope of input service as it relates to projector taken on rent for business meetings from an Event Management Company and the said service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at time was filing GST Returns under GST law. I also find that appellant had not transitioned the said credit to GST Regime and has submitted the proof for not transitioned the credit to GST Regime. The decision relied upon by the learned AR is not applicable to the present case and is distinguishable on facts and legal provisions. This Tribunal in the case of Chariot International Pvt. Ltd. cited supra by relying upon the Division Bench decision of the CESTAT Mumbai in the case of Sandoz Pvt. Ltd. - 2015 (325) ELT 387 had held that when the assessee reverses the credit in the GSTR-3B but there was only a delay in debiting the same, then in that case, it is deemed to be procedural delay and will not disentitle the appellant from claiming th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
