GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 204 - CESTAT MUMBAI

2016 (3) TMI 204 - CESTAT MUMBAI - 2016 (42) S.T.R. 929 (Tri. - Mumbai) - Refund claim - Service tax credit on the input services used for providing output services - Services were rendered to the respondent's chennai branch before the registration and registration was granted subsequently - Held that: By relying on the decision taken by the same tribunal in the case of J.P. Morgan Services India Pvt. Ltd. 2015 (2) TMI 467 - CESTAT MUMBAI, refund claim is granted as registration is not a pre-req .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

decision of division bench in the case of Morgan Stanley Advantage Services 2014 (12) TMI 330 - CESTAT MUMBAI, the services provided by respondent qualify as input service and therefore refund claim is granted. - Decided in favour of revenue - Appeal No. ST/87512/13 - Final Order No. A/85873/2016-WZB/SMB - Dated:- 4-2-2016 - Hon ble Mr. M.V. Ravindran, Member (Judicial) For the Appellant : Shri B. Kumar Iyer, Supdt. (AR) For the Respondent : Shri Kewal Shah, C.A. ORDER Per: M.V. Ravindran This .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

authority has, against the refund claim of approximately out of ₹ 21.4 lakhs, sanctioned a refund of ₹ 6.95 lakhs. Aggrieved by such an order, the respondent preferred an appeal before the first appellate authority who sanctioned a further refund of ₹ 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 b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

CENVAT credit in respect of the said output services. It is his further submission that the provisions of Section 65 of the Finance Act, 1994 stipulate the procedure for registration in a prescribed form and unless it is granted, CENVAT credit could not be availed. As regards the refund of CENVAT credit of an amount of ₹ 5.97 lakhs it is his submission that the said credit is in respect of rent-a-cab service, interior design service, rentals paid for the office premises, professional fees .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lment of CENVAT credit which is subsequently sought 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 dis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. It is undisputed that the said branch was subsequently registered. I find that the Division Bench of this Tribunal in the case f JP Morgan (supra) on an appeal filed by Revenue in para 7 held as under:- 7. On the second issue of late registration, the respondents have rightly relied on Rule 4 of the Service Tax Rules under which registration is deemed to be granted within seven days of the application for registration. In the present case, the respondent had applied for centralized registratio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. v. C.S.T., Bangalore - 2012 (27) S.T.R. 134 (Kar.) which held that there is no restriction in availing Cenvat credit before registration is granted. The Hon ble High Court held that insofar as requirement of registration 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ws are binding on me, accordingly I find that there is no merits in the appeals filed by Revenue. 6.3 Thirdly, as regards the refund of an amount of service tax paid on various services (as herein above mentioned in para 4) I find that the Division Bench of this Tribunal in the case of Morgan Stanley Advantage Services (supra) has held as under:- 6. As regards the appeals of the Revenue, the only ground urged is on the use of the expression in which has been retrospectively amended by substituti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version