9911796707
TMI Blog2021 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in the business of providing 'Information Technology Software Services' to their clients located outside India and are availing CENVAT credit of service tax paid on input services. Appellant filed refund claim for Rs. 21,06,729/- on 20.2.2018 for refund of unutilised CENVAT credit of service tax availed on inputs/input services said to have been used for providing output services 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 Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooks for debit of CENVAT account. He further submitted that when the appellant filed the refund claim in February 2018, by that time, the erstwhile Service Tax Regime was repealed with GST Regime and since, the refund was filed under Rule 5 of the CENVAT Credit Rules, 2004, there was no occasion to debit the CENVAT account and reflect the same in ST-3 Returns as the company 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re quite different. He further submitted that in the said case there was a delay in debiting the amount in CENVAT account both in ST-3 Returns as well as in Books of Accounts, whereas in the present case, the fact pattern is completely different, as in the present case, there was no occasion to file ST-3 Returns when the refund was claimed and hence, 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 Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, I find that 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. 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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