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BNY Mellon International Operations (I) Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III

2015 (8) TMI 351 - CESTAT MUMBAI

Denial of refund claim - Input services - service providers had raised the invoices on the appellant before the service tax registration was granted to the appellant - Held that:- Decision in the case of Commissioner of Service Tax, Mumbai- II vs. J. .....

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ber (T),JJ. For the Appellant : Shri Deepak Agarwal, CA For the Respondent : Shri D Nagvenkar, Addl Commr (AR) ORDER Per: M V Ravindran: These 2 appeals are directed against Order-in-Appeal No. PIII/VM/196-197/2010 dated 19.08.2010. Since both the ap .....

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ervice providers on the ground that the appellant being export of services, provisions of Cenvat Credit rules allows refund of the service tax paid on input services. It is the claim of the appellant that there is no dispute as to the eligibility to .....

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ed the refund of an amount of service tax paid the service providers by the appellant after they were granted service tax registration. This would mean that there is no dispute as to the eligibility to avail Cenvat Credit and refund thereof as it is .....

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t the issue is no more res integra. This bench in the case of Commissioner of Service Tax, Mumbai- II vs. J.P Morgan Services India Private Limited - Application Nos.ST/S/93737-93738/2014-Mum has considered the very same issue and following the law a .....

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Rule under which registration is deemed to be granted within seven days of the application for registration. In the present case, the respondent had applied for centralized registration on 5.10.2006. Some communication took place thereafter between t .....

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registration are missing in the application, such as the premises which is sought to be registered. The judgments cited by Commissioner (Appeals) are relied upon. Further, judgment of the Karnataka High Court in the case of mPortal India Wireless Sol .....

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e department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provisions in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory .....

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