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

2015 (11) TMI 352 - CESTAT MUMBAI

2015 (11) TMI 352 - CESTAT MUMBAI - TMI - Denial of refund claim - input services - Held that:- Appellant herein is providing various services and is registered as a STPI unit with Software Technology Park, is registered with the department on 28.11.2008 and the services which are rendered by the appellant are for exports without payment of service tax. Because of continuous export of taxable services appellant was not in a position to utilize the CENVAT credit of service tax on the “input servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. P-III/VM/186/2010 dated 13.08.2010. 2. The issue in brief is that the appellant herein is a provider of services for the purposes of export and is situated in STPI unit with Software Technology Park and got registered on 28.11.2008. They filed refund claims of the service tax paid on the input services for the period April to September 2008. The said refund claims were processed and show cause notice was is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s that there is no dispute as to the fact that appellant has exported the services. It is his submission that the only reason for rejecting the refund claimd is that the appellant had claimed refund amount of the service tax paid on the services which were received prior to the registration. He would submit that the issue is now decided by the Hon ble High Court of Karnatka in the case of mPortal India Wireless Solutions P. Ltd. Vs. CST Bangalore 2012 (27) STR 134 (Kar.), Tribunal s decision in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s regularly with the authorities and ascertain the authenticity claim. 5. We have considered the submissions made at length by both sides and perused the records. 6. Undisputed facts are that the appellant herein is providing various services and is registered as a STPI unit with Software Technology Park, is registered with the department on 28.11.2008 and the services which are rendered by the appellant are for exports without payment of service tax. Because of continuous export of taxable serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

8 to Sept. 2008. This clearly indicates that the appellant has filed a refund claim for the period prior to the date of their registration. The conditions for availing credit are mentioned in CCR 2004 of which Rule 3 clearly states that :Provider of a taxable service shall be allowed to take credit. In other words the service provider should have a legal status and only proper registration gives him the legal status to take credit. This fact has not been denied by the appellant. In parallel to .....

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