9911796707
TMI Blog2016 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ding output services i.e. Information Technology Services. The respondent had availed CENVAT credit and sought refund of the service tax paid on the services which were used for providing output services. The adjudicating authority has, against the refund claim of approximately out of Rs. 21.4 lakhs, sanctioned a refund of Rs. 6.95 lakhs. Aggrieved by such an order, the respondent preferred an appeal before the first appellate authority who sanctioned a further refund of Rs. 3 lakhs and 5.97 lakhs respectively. The respondent has not filed any appeal against the balance amount of refund claim which was rejected by the adjudicating authority. The first appellate authority s orde4r is being contested by Revenue before this Tribunal on various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught as refund. He would also submit that this Bench in the case of Morgan Stanley Advantage Servicess Ltd. 2015 (37) STR 639 has held that various services like travel agent service, consultancy service etc., are used for rendering of output service, hence the refund needs to be sanctioned. 6. After considering the submissions made by both sides, I find that Revenue s appeal is devoid of merits for more than one reason. 6.1 Firstly, there is no dispute as to the fact that the respondent is providing output services i.e. Information Technology Services and the said services are exported. It is also undisputed that the input services are used for rendering such services. 6.2 Secondly, I find strong force in the contentions raised by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside". The above said views are binding on me, accordingly I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
