Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1252 - AT - Service TaxRefund of unutilized Credit - export of services - Rule 5 of CENVAT Credit Rules, 2004 - rejection on the ground of nexus and also on the ground of non production of documents - Held that:- Appellant admits that they were not able to produce the documents but will be able to do so now. These documents, when submitted by the appellant, need to be considered by the adjudicating authority to decide the admissibility of refund on this count. Denial on account of nexus - Held that:- once the credit of CENVAT is allowed, refund of the same cannot be denied. In fact when the CENVAT credit is wrongly availed, the same needs to be recovered from the appellant, by issuing of an appropriate show cause notice. As far as the cases where credit was taken when the specific service clearly excluded from Rule 2(l) of CCR 2004 is concerned, it is true that the credit first be denied. However, where the appellant is not entitled to the credit in the first place, it is inconceivable to refund the same. Denial on the ground that the invoices were not in the name of the appellant - Held that:- What is relevant is whether the appellant had received those services in production of their output services, even if there is some error/omission in the name and address in the invoices. As long as the input services/inputs were actually used by the appellant in production of their output services, credit cannot be denied merely on the ground that invoice was not in their name. This requires examination of records in respect of each of such invoices to ascertain factual position - matter remanded. Appeal allowed by way of remand.
|