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Commissioner of Customs, Central Excise And Service Tax Hyderabad-IV Commissionerate Versus M/s Hyundai Motor India Engineering (P) Ltd.

2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT

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 when the services were provided. If the date of receipt of consideration is rec .....

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ationale 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 Justice Sri Kalyan Jyoti Sengupta) These appeals are sought to be preferred and admit .....

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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 in remanding the matter with regard to the claim of refund of CENVAT credit on .....

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lating 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 manufacturers in South Korea for providing design and analysis services. The asse .....

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ints 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 payments for the services received?" 3. It appears the learned CESTAT decided the .....

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usly 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 decision has been rendered in the year 2014 by the Bombay Bench of the Tribunal. .....

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