Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 416 - AT - Service TaxRefund of unutilized CENVAT credit - claim was made on the ground that they have used various input services in providing the output service of works contract service which was exported out of India - Held that: - even though the illustration regarding the maximum refund permissible stands deleted vide Finance Act, 2010, the restriction of refund to the extent of the ratio of export turn over to the total turnover still remains in the condition. It is an admitted fact on record that the appellant has rendered output services which are exported as well as exempted services for which no service tax is payable. Consequently, in terms of the above condition 5 of the said notification, the restriction applied on the refund claim is justified. Imposition of restriction - claim of appellant is that cannot be imposed on the refund claim for the reason that the appellant is already maintaining separate books of account for taxable and exempted services and, therefore, Cenvat credit taken by them as per Rule 6(2) pertains to export of services only - Held that: - As per the provisions of Rule 6 ibid, the appellants exercised their option of maintaining separate accounts for taxable and exempted services. The right of the appellants to exercise this option has not been challenged by the adjudicating authority. But the said rule is independent of the applicability of the conditions of both of Rule 5 of CCR, 2004 and of N/N. 5/2006-CE(NT) dated 14.3.2006. Appeal dismissed - decided against appellant.
|