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Commissioner of Service Tax, Mumbai Versus Lionbridge Technologies Pvt. Ltd.

2016 (3) TMI 204 - CESTAT 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-requisite for availment of CENVAT credit. - Refund claim - Service tax cr .....

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es 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 appeal is filed by Revenue against Order-in-Appeal No. 98 dated 05.03.2013 .....

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1.4 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 by Revenue before this Tribunal on various grounds. 4. Learned D.R. appeari .....

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bmission 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 paid to C.A., purchase of foreign currency for the staff traveling abroad. .....

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so 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. .....

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d 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 registration on 5-10-2006. Some communication took place thereafter between the respo .....

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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 which impose such restriction. In the absence of a statutory provision whi .....

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peals 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 substitution of expression for . The expression for implies for the purposes of as h .....

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