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2016 (3) TMI 10 - CESTAT MUMBAI

2016 (3) TMI 10 - CESTAT MUMBAI - 2016 (41) S.T.R. 82 (Tri. - 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 notific .....

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2475/2015-WZB/(SMB) - Dated:- 8-6-2015 - MR. RAMESH NAIR, MEMBER (JUDICIAL) 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 appel .....

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credit on the specified services initially but before filing refund claim 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 M .....

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. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing for the Revenue reiterates 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 t .....

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ppellant had availed the Cenvat credit on the specified services but subsequently 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 o .....

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