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2016 (11) TMI 838 - AT - Service TaxRejection of Refund claim - various input services - Rule 5 of the CENVAT Credit Rules, 2004 read with N/N. 5/2006-CE (NT) dated 14.03.2006 - Held that: - the period involved is prior to 01.04.2011 when the definition of input services had a very wide ambit as it include the words activities relating to business. In various judgments of the Tribunal as well as High Courts the subject services have been held to be eligible for credit during the relevant period. In a recent judgment the co-ordinate bench of the Bombay Tribunal in the case of M/s Reliance Industries Ltd. Versus Commissioner of Central Excise & Service Tax, LTU, Mumbai, [2016 (8) TMI 123 - CESTAT MUMBAI] has held the above services to be eligible for credit even post 01.04.2011. In view thereof, I hold that the rejection of refund claim on the ground that input services do not have nexus with the output services is against legal principles. Time bar - Held that: - Section 11B of the Central Excise Act does not mention the relevant date in case of computation of time limit for refund claim filed for refund of service tax/export of services. The Hon’ble High Court of Andhra Pradesh, in the case of CC, CE & ST, Hyderabad Vs Hyundai Motor India Engineering (P) Ltd., [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT] has categorically held that the relevant date for calculating the time limit for grant of refund is the date of receipt of foreign exchange/consideration and not the date when the services were exported/provided. Following the judgment laid by the jurisdictional High Court I hold that the relevant date being the date of receipt of foreign exchange, the refund claim is filed within time. Therefore denial of refund is against law. The appellant is eligible for refund and rejection of the same is unjustified. The impugned order to the extent of rejecting the claim of ₹ 15,53,977/- is unsustainable. The impugned order to this extent is modified and the appeal is allowed on above terms with consequential reliefs, if any
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