Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. AAM Services India Pvt. Ltd. Versus Commissioner of Central Excise & Customs, Pune III

2015 (11) TMI 352 - CESTAT MUMBAI

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 services”. - the issue is squarely settled in f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 issued directing the appellant to show cause .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the case of J P Kenny Ltd. V. CCE Delhi 20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tain 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 services appellant was not in a position to ut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

at 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 their statements of facts they have clearl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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