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2021 (12) TMI 382 - AT - Central ExciseRefund of CENVAT Credit - Banking and Financial Services - Insurance Services - export of finished goods i.e. Gold Jewellery - time limitation as per N/N. 41/2007-ST - denial on the ground that documents in respect of insurance service are not in the name and address of the appellant but in the name and address of Mumbai Office - evidence produced to substantiate that credit or not - documents are lacking vital details - Rule 4A of Service Tax Rules, 1993 read with Rule 4(7), Rule 9(2) of Cenvat Credit Rules, 2004 - HELD THAT:- The refund is governed by Notification 41/07-ST, it is found that the appellant is correct in submitting that at the relevant time this Notification was not in existence, therefore, it is wrong on the part of the Learned Commissioner (Appeals) to import and apply the non-existent notification. The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is correctly governed by Rule 5 read with Notification No. 27 of 2012-CE(NT), therefore, rejection of refund referring to Notification 41/2007-ST is absolutely incorrect being not relevant. The learned Commissioner (Appeals) also given finding for rejection of the claim that the cenvat document is not in the name of the appellant but in the name of their Mumbai Office. Mumbai Office is not an independent entity and not carrying out a business separately. The Mumbai office is working solely for the manufacturing unit of the appellant company, one of the factories is the appellant Ahmedabad Factory. It is the submission of the appellant that they have taken credit only to the extent it is related to Ahmedabad Factory, therefore, even if the document is bearing the name and address of the Mumbai office, only on this ground, refund cannot be rejected since service is attributed to the appellant’s factory. Therefore, on this ground also, the learned Commissioner (Appeals) has erred in denying the refund. Whether documents on which the cevnat credit was taken are proper in terms of Rule 4A of Cenvat Credit Rules, 2004 read with Rule 9(2) of Cenvat Credit Rules, 2004? - HELD THAT:- The appellants have produced the invoices on which cenvat credit was taken and, on going through the invoices, it is found that all the details as required in terms of Rule 4A read with Rule 9 of Cenvat Credit Rules, 2004 are appearing in the invoices. Financial Services - HELD THAT:- The amount shown is consolidated amount inclusive of service tax, therefore, the appellant has bifurcated the said amount into the gross value and in the service tax amount, there are nothing incorrect in doing such bifurcation - the documents are correctly bearing all the information required, therefore, the cenvat documents are in confirmation to Rule 4A and read with Rule 9 of Cevnat Credit Rules, 2004. Appeal allowed - decided in favor of appellant.
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