Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 42 - AT - Service TaxRefund of accumulated credit of tax - Tax paid on input service deployed in rendering output service - export of output service - period between October 2015 and March 2017 - N/N. 27/2012-CE (NT) dated 30th June 2012 - HELD THAT:- The recovery proceedings under, and in accordance with, rule 14 of CENVAT Credit Rules, 2004 is the sole authority for denial of credit that has been wrongly availed and such proceedings have nothing to do with export of goods or services. This is demonstrably clear from the general provisions of rule 3 and rule 14 of CENVAT Credit Rules, 2004 and the self-contained re-determination envisaged in rule 6 of the said Rules that can be enforced, once again and by specific provisioning, through rule 14 of CENVAT Credit Rules, 2004. Rule 5 of CENVAT Credit Rules, 2004 does not provide for such recovery of non-monetized credit; on the contrary, denial of refund concurrently retains credit to that extent. Admittedly, this issue had not been raised in the proceedings before the first appellant authority. The outcome of the proceedings before the first appellate authority may well have been impacted by this proposition, along with the binding decisions, now put forth before the Tribunal. Furthermore, appellant also now claims to be in possession of documentation that could negate the denial of refund claim. Revenue has no dispute over any portion of the refund sanctioned by the lower authorities - the Tribunal has been deprived of the wisdom and domain expertise of the first appellate authority insofar as the impugned order is concerned. A fresh determination of the grounds of appeal, including the ones in the appeals now being disposed off, pertaining to the denial of refund, and bar on re-credit, of ₹ 19,73,306, is the appropriate course of action. To enable this, the matter is remanded back to the first appellant authority to ascertain applicability of the decisions of Tribunal to the consequences determined by the original authority of such portion of the claim for which documentary evidence prescribed in notification no. 27/2012-CE (NT) dated 30th June 2012 is presented - appeal allowed by way of remand.
|