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2021 (8) TMI 297 - AT - Service TaxRefund of unutilised CENVAT credit of service tax - inputs/input services - Information Technology Software Services said to have been exported during the period April 2017 to June 2017 - delay in debiting CENVAT Account - N/N. 27/2012-CE dated 18.6.2012 read with Rule 5 of CENVAT Credit Rules, 2004 - HELD THAT:- In the present case, the appellant has complied with the conditions prescribed under para 2(h) of the Notification No.27/2012 and debited the CENVAT account on 31.3.2018 though there was some delay in debiting the CENVAT account but the delay in debiting the CENVAT account is only a procedural delay and will not defeat the substantial right of the appellant to claim refund. Further, when the appellant filed the refund claim in February 2018, by that time, the erstwhile Service Tax Regime was repealed with GST Regime and the refund claim was filed under Rule 5 of CENVAT Credit Rules, 2004 and there was no occasion to debit the CENVAT credit account and reflect the same in ST-3 Returns as the company by that time was filing GST Returns under GST law. This Tribunal in the case of CHARIOT INTERNATIONAL PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [2021 (6) TMI 711 - CESTAT BANGALORE] by relying upon the Division Bench decision of the CESTAT Mumbai in the case of SANDOZ PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, BELAPUR [2015 (10) TMI 882 - CESTAT MUMBAI] had held that when the assessee reverses the credit in the GSTR-3B but there was only a delay in debiting the same, then in that case, it is deemed to be procedural delay and will not disentitle the appellant from claiming the refund. Appellant is also entitle to claim refund of ₹ 761/- because ‘Event Management Service’ falls within the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004 - Appeal allowed - decided in favor of appellant.
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