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2016 (8) TMI 990 - AT - Service TaxCenvat credit - Rejection of refund claim export of services - rule 5 CENVAT credit CCR availed before Service Tax Registration Held that: - the issue is no more res-integra and is already decided in the number of cases mPortal India Wireless Solutions P. Ltd Vs. CST Bangalore 2011 (9) TMI 450 - KARNATAKA HIGH COURT. The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted refund allowed. Disqualification as input services no nexus with output service Held that: - It is observed that adjudicating authority has not carried out certain exercise like issuance of SCN etc., and straight away held in the proceedings of refund matter that the various input services are not admissible. This is completely illegal on the part of adjudicating authority. It was held in the case Coca cola India Pvt Ltd Vs. CCE Pune III 2009 (8) TMI 50 - BOMBAY HIGH COURT that the services used for business activity are admissible input services and credit is allowed on such services all the services are input services refund allowed. SEZ services consumed in SEZ services provided in relation to authorized operation in SEZ Held that: - It is option available to the service provider either to pay service tax or provide the service under exemption available to the SEZ Unit. The inputs service were received on payment of service tax. Output services exported refund allowed. Time-barred filed after one year from the date of exports Held that: - refund was sought under Rule 5 which itself provided that refund claim is compulsorily to be filed on quarterly basis. As per this provision appellant is not allowed to file refund before completion of particular quarter, Period of one year therefore should be calculated from the last date of the quarter appellant filed refund claim within one year from the last day of the quarter refund allowed. Absence of original documents Held that: - if the Adjudicating authority has any doubt, he may call for the original documents, in that event appellant should submit original documents as and when required matter remanded appellant to be given opportunity of being heard appeal allowed decided in favor of appellant.
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