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2015 (12) TMI 493 - AT - Service TaxDenial of refund claim - Information Technology Service - delay in seeking registration - cenvat credit pertain to previous quarter - Held that:- M/s MVIPL are entitled to full amount of refund of Cenvat Credit for all the input services in question. The total amount of refund claimed by M/s MNIPL is ₹ 5,48,556/- which is admissible to them as per the law of Service Tax, when definition of “input service” as given under Rule 2(l) of the Cenvat Credit Rules, 2004 is very clear. - These procedures are framed for facilitation of implementation of substantive law; these procedural requirements cannot stifle the implementation of the substantive law on the subject. It is pointed out that “Information Technology Service” came under the net of service tax law during that period only and M/s MNIPL or other such concern would not immediately fathom full implications of the law announced; therefore, a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim. It has also been pointed out by the learned C.A. appearing for the appellant that Circular No. 120/01/2010-S.T. allows filing of refund claim on quarterly basis and an exporter can claim refund for previous quarter in the next quarter. - Appeal disposed of.
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