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2015 (12) TMI 493 - CESTAT BANGALORE

2015 (12) TMI 493 - CESTAT BANGALORE - 2016 (43) S.T.R. 263 (Tri. - Bang.) - Denial of refund claim - Information Technology Service - delay in seeking registration - cenvat credit pertain to previous quarter - Held that:- M/s MVIPL are entitled to full amount of refund of Cenvat Credit for all the input services in question. The total amount of refund claimed by M/s MNIPL is ₹ 5,48,556/- which is admissible to them as per the law of Service Tax, when definition of “input service” as given .....

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in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim. It has also been pointed out by the learned C.A. appearing for the appellant that Circular No. 120/01/2010-S.T. allows filing of refund claim on quarterly basis and an exporter can claim refund for previous quarter in the next quarter. - Appeal disposed of. - ST/573/2012-SM, ST/687/2012-SM - Final Order No. 22129-22130 / 2015 - Dated:- 27-11-2015 - Shri Ashok K Arya, .....

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ly M/s Movik Networks India Pvt. Ltd. (hereinafter referred to M/s MNIPL for short). 4. The Revenue/Department in their appeal plead that refund of ₹ 4,16,149/- granted to M/s MNIPL out of ₹ 5,48,556/- is not valid and M/s MNIPL are not entitled to the said refund. The department is mainly arguing that M/s MNIPL got it registered on 3.7.2008 whereas they are claiming refund of service tax paid for the input services even for the month of June 2008. M/s MNIPL counter-argue that they h .....

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sessee, M/s MNIPL counter argues that as per the procedure they are supposed to file refund claim every quarter and further, if they have any violation of procedure they cannot be punished by rejection of their refund claim. 7. M/s MNIPL in their appeal argue that part of their refund claim was rejected by the Commissioner (Appeals) sustaining the Order-in-Original passed by the Assistant Commissioner. Learned C.A. appearing for M/s MNIPL says that in case of three services namely, General Insur .....

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the refund. Regarding these services, the input services namely General Insurance Service, Air Travel Service and Telecom Service where the refund claim has been rejected by the Commissioner (Appeals) also, she cites the definition of input services given under Rule 2(l) of Cenvat Credit Rules, saying that all these input services would be covered under the said definition, therefore, their claim of service tax on input services is sustainable. 8.1. After considering all the facts on record and .....

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rvice" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii)………. (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory o .....

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