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Ness Technologies (India) Private Limited Versus Commissioner of Service Tax Division -V, Mumbai

2016 (3) TMI 10 - CESTAT MUMBAI

Refund of service tax - Exemption on services provided to SEZ authorised operations - notification no. 40/2012 ST - 100% services are exported - Commissioner (Appeals) held that since the appellant have availed the Cenvat credit on specified services they have violated the condition provided under clause 2(g) of the Notification No. 40/2012-ST, therefore they are not entitled for the refund as provided under the said notification. - Held that:- since the appellant had reversed the credit even be .....

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AL) For the Petitioner : Shri. Mihir Deshmukh, Advocate For the Respondent : Shri. A.B. Kulgod, Asstt. Commissioner(A.R.) ORDER PER : RAMESH NAIR This appeal is directed against Order-in- Appeal No. 677-678/PD/14 dtd. 26/6/2014 passed by the Commissioner of Central Excise & Service Tax (Appeals-IV), Mumbai, wherein Ld. Commissioner(Appeals) upheld the order-in-original dated 4/10/2013 and rejected the appeal of the appellant. 2. The fact of the case is that the refund claim was rejected on t .....

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im they have reversed the credit. It is his submission that credit so availed was not utilized by the them for the reason that their 100% services are exported and therefore they could not have utilized the credit. He submits that though credit was availed but since it was reversed without utilization this is a case as if no credit was availed. In this support he placed reliance on the judgment in the case of Bombay Dyeing Manufacturing Co. Ltd.[2207(215)ELT 55] , wherein Honble Supreme Court h .....

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ates the findings of the impugned order. He further submits that though the appellant has reversed the Cenvat credit but even though they have not untilized the same in view of the supreme court judgment in the case of Union of India Vs. Ind Swift Lab. Ltd. [2011(265) ELT 3(SC)] interest is applicable from the date of taking credit till the date of reversal thereof. He submits that appellant was required to pay interest on the reversal of the credit. 4. I have carefully considered the submission .....

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sequently they reversed it before making application of refund before the lower adjudicating authority. The contention of the appellant is that even though they have availed credit, since they reversed the Cenvat credit consequently it should have considered as non taking of credit, accordingly condition provided under 2(g) of the Notification No. 40/2012-ST stood complied with. I have gone through the judgment in the case of Bombay Dyeing Manufacturing Co. Ltd (supra) wherein Honble Supreme Co .....

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