9911796707
TMI Blog2023 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... nteralia in providing taxable services under the category of "Information Technology Software Services" and "Business Auxiliary Services" to its group entities located outside the country. The appellant avails CENVAT Credit of service tax paid on various taxable services. Since, the output services were entirely exported by the appellant during the disputed period, there was no scope or occasion on the part of the appellant to utilize the CENVAT credit for payment of service tax. Therefore, in terms of Rule 5 of CENVAT Credit Rules, 2004, the appellant had filed various refund applications before the original authority, claiming refund of service tax paid on the input services for different periods. The refund applications filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants. (i) Qualcomm India Pvt. Ltd. Vs. Commissioner of Customs C. Ex. & S.T., Hyderabad IV reported in 2020 (43) G.S.T.L. 402 (Tri Hyd.); Affirmed by Hon'ble Telangana High Court - 2021 (11) TMI-72- Telangana High Court. (ii) Maersk Global Services Centres (lndia) Pvt. Ltd. Vs. CCGST, Navi Mumbai reported in 2019 (10) TMI-959- CESTAT Mumbai; (iii) M/s. Moneygram India Pvt. Ltd. Vs Commissioner of CGST & C. Excise, Mumbai Reported in 2019 (11) TMI 1661-CESTAT Mumbai; (iv) BNP Paribus India Solutions Pvt. Ltd. Vs. Commissioner of CGST, Mumbai East 2020 (2) TMI 224-CESTAT Mumbai; (v) PMI Organisation Centre Pvt. Ltd. Vs. Commissioner of CGST, Mumbai East 2022 (65) G.S.T.L. 244 (Tri. - Mumbai); (vi) JFE Steel India Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the records that at the time of taking CENVAT credit on the disputed services, no proceedings were initiated by the department, seeking recovery of the alleged irregular credit. Since, Rule 5 ibid is a self-contained rule, which provides for grant of refund of accumulated CENVAT credit in case of exportation of the services, while dealing with such provision, the department cannot take recourse to the other provisions in the statute to say that availment of credit or utilization of credit is not in conformity with the statutory provisions. Insofar as claim of refund under Rule 5 ibid is concerned, the department has to only verify whether the requirement of the said rule read with the notification issued thereunder have been fulfilled o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported by the appellant. Further, in Revenue's appeal, it has been contended that certain disputed services are not conforming to the definition of input service provided under Rule 2(l) ibid. Insofar as taking of irregular Cenvat credit is concerned, Rule 14 ibid clearly mandates that in case of irregular availment of credit or its utilisation, such credit can be recovered from the assessee and for effecting the recoveries, the provisions of Section 11A of the Central Excise Act, 1994/Section 73 of the Finance Act, 1994 shall apply mutatis mutandis. It is an admitted fact on record that the department has not invoked the provisions of Rule 14 ibid for effecting recovery of the alleged irregular Cenvat credit availed by the assessee-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." The said order dated 07.08.2019 (supra) passed by the Tribunal was also upheld by the Hon'ble Telangana High Court, reported in 2021 (11) TMI 72 - Telangana High Court. The Hon'ble High Court at paragraph 21 in the said order has recorded the following observations: "21. Thus, this Court is of the view that in the given facts and circumstances, the reasons assigned by the Tribunal for holding that the respondent/assessee is entitled for grant of refund of unutilized CENVAT Credit under Rule 5 of the Finance Act, does not call for any interference." 6. In view of the foregoing discussions, we do not find any merits in the impugned order, insofar as it has denied the refund benefit to the appellants. Therefore, by setting aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
