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2015 (9) TMI 1090 - CESTAT BANGALORE

2015 (9) TMI 1090 - CESTAT BANGALORE - 2016 (42) S.T.R. 66 (Tri. - Bang.) - Refund of CENVAT credit - Export of Information technology software services - Eligible input services - duty paying documents - order beyond the scope of SCN - Monitory limit of adjudicating officer - Held that:- The proper course to adopt was to hold up the rebate claim, issue a show-cause notice proposing to deny the CENVAT credit and that has to be a separate proceedings since the total amount proposed to be denied w .....

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s related to the training of the employees which is definitely an input service covered in the definition. As regards air travel, there are several decisions taking a stand that service tax credit in respect of air travel of the employees for the business purpose is admissible as credit. As regards employees insurance, Hon'ble High Court of Karnataka in the case of CCE Vs. Stanzen Toyotetsu Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] has held that credit is admissible. Further repair of vehic .....

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ppeals, issue involved is same and therefore boththe appeals are taken together and a common order is being passed. The appellants are engaged in providing information technology software services (ITSS). The entire service is provided to customers located outside India and it is the claim of the appellants that all the services are exported. On this basis, the appellants filed claim for rebate of the CENVAT credit availed by them on various input services under Notification No.11/2005-ST. Aport .....

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2005-ST under which rebate claim was made has no condition requiring the verification of correctness of CENVAT credit availed. However in the show-cause notice, the Assistant Commissioner had proposed to deny the CENVAT credit on various services on the ground of nexus. He submits that in this case, the Assistant Commissioner had exceeded his power in issuing show-cause notice since total amount of CENVAT credit denied was more than ₹ 5 lakhs which is the monetary limit imposed as far as t .....

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find that these submissions are correct. The proper course to adopt was to hold up the rebate claim, issue a show-cause notice proposing to deny the CENVAT credit and that has to be a separate proceedings since the total amount proposed to be denied was in excess of the adjudication powers of the concerned authority. If it was within the power of concerned authority, one could take a view that the Assistant Commissioner did not exceed his powers in compiling the show-cause notice denying the CEN .....

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