TMI Blog2015 (11) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, as per Rules, at the time of hearing in the remand proceedings. The appellant during the course of hearing have also produced a copy of ST-3 return, filed on 23.07.09 relating to the period under consideration. - adjudicating authority shall peruse his records as well as the documents produced in support of the balance refund claim - Matter remanded back - Decided in favour of assessee. - APPEAL NO. ST/71 & 72/12 - - - Dated:- 6-5-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri Bharat Raichandani, Advocate For the Respondent : Shri S.R. Nair, Examiner Officer (A.R.) ORDER Per: Anil Choudhary: The appellant is providing, in bound call centre and transaction processing services and is registered under the provisions of service tax under the category of Business Auxiliary Services. The appellant is also listed as a Software Technology Park of India (STPI) under the STPI scheme. The appellant exports 100% of its output services. Under the provisions of Rule 5 of the CENVAT credit rules, in order to promote exports, provision had been made that such accumulated credit can be refunded to the exporter subject to the conditions as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by trade and of the service provider, being the difficulties faced in obtaining refund from the Department, the Board appreciating the difficulties, have issued Circular No. 120/01/2010ST dated 19/1/2010, wherein the reasons for delay having been identified like-exercise undertaken by the adjudicating authority as to the nexus in respect of the inputs or input service with the output product or service. Secondly the officer processing refund find it difficult to correlate goods or services, covered under one invoice with respect to the specific consignment of export or specific instance of export of service, for the difficulty with respect to large number of invoices which have to be considered for a particular refund period. Further although the notification provides that refund claim should be filed quarterly in a financial year, it is not clear whether the refund is eligible only of the credit, which is taken during the said quarter or also the accumulated credit of the past period, would also be refunded. Accordingly, appreciating, the Board have clarified that to be eligible for refund, input services should be used in or in relation to the output services exported. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month. In view of the simplified scheme under Notification No. 41/2007 read with Notification No. 17/09 it was decided that similar scheme shall be followed for refund of CENVAT credit under Notification No. 5/2006C.E. (N.T.). The said procedure was also prescribed to be followed in all cases including the pending claim with immediate effect, and accordingly form was prescribed for giving the details of shipping bill or the bill of export, details of input credit on which a refund is claimed, documents attached to evidence amount of service tax paid, total export during the period for which refund is claimed, total of domestic clearances during the period for refund, and total amount of input credit claimed as refund. The declaration be certified by a person authorised by the board of directors or the proprietor or partner as the case may be. It is further prescribed that where refund is more than ₹ 5 lakhs, the declaration should also be certified by the Chartered Accountant who audits the account of the exporter for the purposes of Companies Act or under the Income Tax Act, as the case may be. Further provision is made that the Asst. Commissioner or Dy. Commissioner may aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding claims. 4. The main ground of the appellant in these appeals is that the aforementioned instructions have not been followed, and part of the refund have been rejected in each of the period for the reasons- amount of CENVAT credit not considered by the auditor and input invoices were not available for verification. As regards this the appellant contends that the same needs to be allowed subject to the invoices as produced during the re-adjudication or remand proceedings. The other ground being, amount of CENVAT credit restricted as per service tax return for the quarter. The appellant urges that this is not the mandate under the law. The refund is to be allowed on the basis of accumulated CENVAT credit available (unutilised amount) on the last date of the quarter for which the refund is claimed. It is further urged that the appellant is and was an export-oriented unit, and as such the disallowance by restrictions on the refund claim to the amount of CENVAT credit availed in a particular quarter or half-year is bad and untenable. The learned Counsel urges that services are received at different offices, but no separate books of accounts are maintained in each and every offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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