Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 559 - AT - Service TaxSeeking refund of unutilized credit - Development of Computer Software - rejection of refund on the ground that it was export of non-taxable services - services not qualifying as exports under Export of Services Rules, 2005 or otherwise? - HELD THAT:- Tribunal has taken a similar view in AXA BUSINESS SERVICES PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX [2016 (12) TMI 1524 - CESTAT BANGALORE] and REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT] where it was held that Once credit was admissible and unless there was no nexus between the output service exported and input services were used when credit was taken, the refund of the same also could not have been denied since the substantive ground of taking CENVAT credit in the first place being correct would lead to the obvious conclusion that ultimately if it gets accumulated the refund has to be sanctioned. In the present case, the availment of credit is not contested by the Revenue and the appellants having exported the services cannot be disentitled to refund under Rule 5 on the ground that the exported services are exempt - there is no substance in the submissions of the learned authorized representative as far as interest on delayed payment is concerned - appeal allowed - decided in favor of appellant.
|