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M/s Ionnor Solutions Private Limited Versus Commissioner of Central Excise And Service Tax-Chandigarh-I

2015 (9) TMI 472 - CESTAT NEW DELHI

Denial of refund claim - unutilized cenvat credit - refund in terms of notification No. 5/2006-CE(N.T.) dated 14.3.2006 - Held that:- credit of service tax taken by them was admissible. It is also a fact that the appellants were not in a position to utilize the credit against the goods exporting during the quarter to which the claim relates. Seen in this light there is no doubt that the refund claim was not in violation of the said para 4 of the said Notification. Thus the commissioner (Appeals) .....

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Decided in favour of assessee. - ST/51958/2014-ST (SM) - Final Order No. A/50901/2015-EX(SM)/BR - Dated:- 27-3-2015 - R. K. Singh, Member (T),J. For the Appellant : Shri Manoj Mishra & Shri Praveen Kashyap, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Appeal No. CHD-EXCUS-000-APP-214-13-14 dated 17/12/2013 which upheld the Order-in-Original dated 10.6.2013 in terms of which refund claim of ₹ 9,87,555/- was rejected alongwi .....

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d notification on the ground that the credit of which refund was sought pertained to the input services received during the period June 2008 to June 2010 and therefore it did not pertain to the quarter during which the exports took place and in respect of which the refund claim was filed. The appellants have argued that they were receiving the input service namely "renting of removal property service" and due to initial confusion, the landlord did not pay service tax during the said pe .....

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put credit or input service credit allowed under rule 3 of the said rules against goods exported during the quarter or month to which the claim related (hereinafter referred to as 'the given period') The appellate authority apparently interpertated this para to mean that refund of only those input services can be allowed which were consumed during the quarter in which the exports took place and in respect of which the refund claim was filed. However a careful reading of that para viz.-a- .....

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refund claim seems to have imported his own condition to the effect that the credit taken must pertain to the quarter during which the goods were exported and for which the refund was claimed. In is seen that CBEC vide a Circular No.120/01/2010-ST dated 19/01/2010 (in Para 3.3) also clarified the matter as under:- "Since no bar is provided in the notification, there should not be any objection in allowing refund of credit of the past period in subsequent quarters. It is possible that during .....

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