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2015 (11) TMI 466 - AT - Service TaxDenial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - Held that:- The ground on which the refund is denied is that the accumulated input service credit did not pertain to the period during which output services were exported for which the refund claim is made. - appellants had taken the credit on receipt of the input service invoices of PWC and thereafter, the services were exported and then, the refund claim was filed. From the Boards Circular No. 120/01/2010 dated 19/01/2010 it is abundantly clear that accumulated input service credit, not pertaining to services exported during the quarter for which claim is made can be refunded as there is no bar in Notification No. 5/2006 C. E. (N. T.). The issue has been considered in CCE, Mysore vs. Chamundi Textiles (Silk Mills) limited [2011 (3) TMI 193 - CESTAT, BANGALORE] and Amdocs Business Services Pvt. Ltd. [2013 (9) TMI 31 - CESTAT MUMBAI] wherein it was held that the refund can be allowed of credit accumulated in the past period and claimed in a subsequent quarter . Therefore, in terms of the Board Circular stated above and also the decisions of the tribunal in Chamundi Textiles (Silk Mills) Ltd. and Am Docs Business Services (P) Ltd., (supra), I am of the view that the impugned order is unsustainable. - Decided in favour of assessee.
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