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2015 (12) TMI 954 - CESTAT BANGALORE

2015 (12) TMI 954 - CESTAT BANGALORE - TMI - Denial of refund claim - information technology service - Software Technology Parks of India (STPI) scheme - rejection on the ground that appellant should have utilised the credit cannot be accepted - Held that:- Further the original authority had held that CENVAT credit of ₹ 35,445/- was not admissible and therefore not eligible for refund. There is no discussion about this in the order of the Commissioner (Appeals) and even in the appeal memor .....

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re available, credit can be allowed by the concerned authority. While considering the refund claims afresh, the original authority may please consider this aspect. Two amounts of ₹ 809/- and ₹ 2971/- have been disallowed on the ground that the refund claim related to one month whereas invoices related to three months. - Decided in favour of Assessee. - ST/2189/2010-SM, ST/2190/2010-SM, ST/2191/2010-SM - Dated:- 1-5-2015 - B S V Murthy, J. For The Appellant : Mr Mehrdesmuk, Adv. For T .....

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scheme. They filed three refund claims in respect of the unutilized CENVAT credit of service tax paid on input services under Rule 5 of the CENVAT Credit Rules 2004(CCR) read with Notification No.5/2006-CE(NT) dt. 14/03/2006 issued under the said rule. The adjudicating authority held that the said rule allows for refund of input service credit only when the output service provider was not in a position to utilize the input service credit accumulated on account of exports during that period and s .....

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n this case, appellants were providing services in the DTA also and paid the service tax in cash in instead of utilizing CENVAT credit. Thereafter realizing that they could not utilize the CENVAT credit after exports were made, filed the refund claims. Refund claims have been rejected on the ground that appellants could have been utilised CENVAT credit for payment of service tax in respect of services provided in DTA. 4. In the appeal memorandum, the appellants have relied upon the decision in t .....

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