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M/s Shams Healthcare Software Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Nagpur

2016 (2) TMI 658 - CESTAT MUMBAI

Refund of un-utilized CENVAT Credit taken under Rule 5 of the Cenvat Credit Rules, 2004 - Applicability of Rule 6A of the Export of Service Rules, 2005 and Notification No. 39/2012-ST - Revenue argued that the appellants are not entitled to avail CEN .....

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rvice Tax assessee and therefore cannot come under the purview of Cenvat Credit Rules, 2004 and therefore cannot claim refund under Rule 5 of the Cenvat Credit Rules, 2004 - Decided against the assessee. - Appeal No. ST/85536 to 85538/15 - Final Orde .....

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orters of certain services. The appellant was not registered as a service provider or manufacturer, although they were registered as a non-asessee in terms of Circular No. 919/09/2010-CX dated 23.3.2010. The said Circular permitted certain categories .....

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r Rule 5 of the Cenvat Credit Rules, 2004. Out of first claim of ₹ 1,10,308/-, an amount of ₹ 15,993/- was sanctioned and balance was rejected. With respect to the second claim, out of refund claim of ₹ 1,14,492/-, the refund claim .....

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ctioning of refund claim of ₹ 15,993/- and ₹ 70,531/-, the Commissioner (Appeals) allowed the Revenue's appeal in both the cases. The Commissioner (Appeals) also rejected the appeal of M/s Shams Healthcare Software (P) Ltd. was not re .....

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n regarding Rule 6A of the Export of Service Rules, 2005 and Notification No. 39/2012-ST. He observed that the lower authorities have not examined the applicability of the provisions of said Rules. 2. The learned C.A. for the appellant argued that re .....

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3.3.2010. 3. Learned AR for the Revenue argued that the appellants are not entitled to avail CENVAT Credit as they are not registered manufacturer or service provider. Only registered manufacturer or service provider can avail CENVAT Credit. In respe .....

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as not claimed by the appellant and secondly the same is not subject matter of the dispute in the Order-in-Original. He further argued that the said refund is a rebate for the export of services and if the same is held to be matter in dispute, it can .....

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