Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 948 - AT - Service TaxRefund of service tax - export of services - denial on the ground that the details of the Cenvat Credit were not appearing in the ST-3 Return for the period January, 2016 to March, 2016 and no concrete evidence was submitted with the claim that cenvat credit is available to them - N/N. 27/2012 dated 18.06.2012 - Held that:- The bare perusal of this condition makes it clear that what is to be determined to ascertain the eligibility of refund, is the balance of credit lying with the assessee, as on the last date of quarter as well as on the date of filing of the refund. To check the balance lying with the assessee the relevant documents are the accounts of the assessee in the form of balance sheets, bills & invoices. Though whatever balance is being shown in the accounts of the assessee has to find mention in the ST-3 but due to the said documents being the basis of ST-3 as far as the amounts shown therein as balance is concerned, ST-3 cannot be the only reliable record to verify the balance cenvat credit at the end of the quarter. Range Superintendent had also committed an error while rejecting the request of the appellant to revise the ST-3 return despite the availability of documents to justify the said revision mainly on the ground of it being proposed beyond the stipulated period. So has been done by Commissioner (Appeals) while endorsing this finding. Issue of the ST-3 return as the sole document to verify the balance - Held that:- From Rule 7B, it becomes clear that mistake in ST-3 return was a rectifiable mistake. The findings of Commissioner (Appeals) are held to lack the appreciation of all the documents as were relied upon by the appellant and based whereupon revision of ST-3 return inadvertently showing balance as nil, was proposed - appeal allowed - decided in favor of appellant.
|