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Commissioner of Service-Tax Versus Tavant Technologies India Pvt Ltd

2016 (3) TMI 353 - KARNATAKA HIGH COURT

Refund of cenvat credit without obtaining registration - tribunal allowed the refund - Held that:- if the Tribunal has followed the decision of this Court in case of M/s. mPortal India Wireless Solutions Private Limited [2011 (9) TMI 450 - KARNATAKA HIGH COURT ], it cannot be said that any substantial question of law would arise for consideration. - The learned Counsel for the appellant has not been able to show that there was any liability on the part of the respondent-assessee to pay servi .....

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: Sri. Jeevan J Neeralgi , Adv For the Respondent : None JUDGMENT The appellant -Revenue has preferred the present appeal by raising the following substantial question of law: WHETHER, the provisions contained in Rule 3 and 4 of the Service Tax Rules 1994 are mandatory or procedural in nature and the service provider can avail the benefit of availment of cenvat credit and refund of unutilised cenvat credit without registration? 2. We have heard Mr.Jeevan Neeralgi , learned Counsel appearing for .....

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ed. As regards nexus, he has submitted a statement showing each service, name of the output service and justification. On going through the statement which is reproduced below under each category of service, I consider that the appellant has made out a case as regards nexus. Name of input service Name of export of service Justification for availability of CENVAT credit Management Consultancy services ITSS These services are availed to seeking opinions, technical clarification and understanding o .....

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oyees are directly related to the services being exported, it is submitted that these services are essential for smooth functioning of export of service. Rent-a-cab services ITSS The company hires vehicles/cabs to pick up its employees from their residence and drop them back. This essential as the employees have to perform the work at different hours on a shift duty basis. Moreover, the employees are located in different parts of the city and since they are supposed to work in different parts of .....

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Security agency services ITSS The appellant has availed security services, which is essential in safeguarding the assets of the company. Further, the appellant while providing pick-up and drop facility to its employees needs to communicate the cab details for pick up and drop for employees. Therefore the said services are essential for export of services. Business Support Services ITSS ITSS These services are availed in order to avail the services of payroll processing, accounting, document sto .....

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hese services are availed in order to maintain office equipments like air condition, computers, UPS etc , which are essential to export the services. Pandal and shamiana services ITSS These services are hired to obtain on rent furniture like chairs, table etc , during the recruitment process. Telecommunication/ internet services ITSS These services are essential to export the software vide internet. Appellant uses the facility of conference calls with its clients, telephone call to its customers .....

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if any, to the appellant. 5. As such, if the Tribunal has followed the decision of this Court in case of M/ s.mPortal India Wireless Solutions Private Limited (supra), it cannot be said that any substantial question of law would arise for consideration. However, the learned Counsel for the appellant -Revenue made an attempt to contend that the view taken by this Court in the above referred decision may require reconsideration because as per him, certain provisions and more particularly of Sectio .....

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