New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT

2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT - 2015 (39) S.T.R. 984 (A. P.) - 100% EOU - Export of services - Denial of refund claim - period of limitation - Whether the CESTAT is correct in holding that the assessee is eligible to claim refund of CENVAT credit on construction service relying on case of Infosys Ltd. (2014 (3) TMI 695 - CESTAT BANGALORE)? - Held that:- relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red and admissibility of CENVAT credit in respect of various services and the rationale to take such a view has been discussed. - No infirmity or illegality in the judgment of the learned Tribunal to hold otherwise, because it is a pure case of remand to consider admissibility of CENVAT credit in respect of various services - Decided against Revenue. - C.E.A. Nos. 2, 5, 6 and 9 of 2015 - Dated:- 4-3-2015 - Kalyan Jyoti Sengupta , CJ And Sanjay Kumar,JJ. JUDGMENT (Per the Hon ble The Chief Justic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct, 1944 relevant for refunds under Rule 5 of CCR, 2004 read with Notification No.05/2006-CE(NT), dated 14.03.2006 and merely relying on the decision of Hon'ble CESTAT, Mumbai in the case of CCE, Pune -I Vs. Eaton Industries Pvt. Ltd., [2011 (22) STR 223 (Tri-Mumbai)]? 2. Whether the CESTAT is correct in holding that the assessee is eligible to claim refund of CENVAT credit on construction service relying on case of Infosys Ltd. (2014-TIOL-409-CESTATBANG)? 3. Whether the Tribunal is correct .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d the learned counsel for the appellant and we have gone through the records relating to the judgment of the learned CESTAT. It appears that the assessee is a hundred per cent export oriented unit (EOU) registered under Software Technology Parks of India (STPI) for export of computer software and Information Technology Enabled Services (ITES). Its basic area of work is providing product designs, modeling and analysis in car engineering etc. The assessee had entered into agreement with two car ma .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he relief, naturally the judgment of the lower authority was reversed. Three points were formulated by the learned CESTAT which are as follows: i . "Whether relevant date specified under Section 11B of Central Excise Act, 1944 is relevant for refunds under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.05/2006-CE (NT) dated 14.03.2006? ii. Eligibility of services as input services for grant of refund. iii. Whether CENVAT credit availed on the input services before payment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fectly within time limit, and if date of rendering services is taken then obviously most of the claims would be time barred. The Tribunal has held that the relevant date would be the date of receipt of consideration and, when such decision has not been appealed against nor it has been reversed or overruled by any superior forum, the said judgment is binding. The learned CESTAT recorded no contrary decision. However, learned counsel for the appellant - Revenue asserts before us that a contrary de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version