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2016 (3) TMI 624 - CESTAT HYDERABAD

2016 (3) TMI 624 - CESTAT HYDERABAD - 2016 (42) S.T.R. 438 (Tri. - Hyd.) - Admissibility - Refund claim - Unutilised CENVAT credit of service tax paid on input services - Rule 5 of the CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dt. 14/03/2006 - Held that:- when the definition of inputs had a wider ambit as it included almost all services within its purview as the definition included activities relating to business. As per Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009 (8 .....

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: Shri Abhisek Rastogi & Shri Rahul Binani, Authorised Representative For the Respondent : Shri H S Narkar, AR ORDER Per Sulekha Beevi The appellants are registered as 100% EOU and are holding service tax registration for providing taxable services under the category of Information Technology Software Services. They filed two refund claims for the period October 2010 and November 2010 being the unutilised CENVAT credit of service tax paid on input services under Rule 5 of the CENVAT Credit R .....

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the appellant who is a 100% EOU had applied for refund of unutilised credit accumulated in their CENVAT account. The authorities below have denied refund holding that the input services on which credit was availed have no direct nexus with the output services provided. By denying the credit on all the input services availed by the appellant it would seem to appear that the appellant has not availed any input services at all. The category of services and the amount pertaining to these services a .....

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;s Services 40,695 9. Courier Services 628 10. Chartered Accountant Services 9,785 11. Commercial Training or Coaching Services 7,388 12. Information Technology Software Services 24,877 Grand Total 7,74,994 3. He submitted that the period involved is prior to 01/04/2011 when the definition of input services had wide ambit as it included the words "activities relating to business". The Commissioner(Appeals) has erred in holding that the input services do not have any nexus with output s .....

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on input and not of input services. The grounds on which the credit was denied are that the input services are not related to output services and that the amounts shown in foreign inward remittance certificates do not have one-to-one correlation with the export invoices. The learned consultant pointed out that in the impugned order, the Commissioner has held that credit cannot be denied on the ground that there is no one-to-one co-relation between the export of services and inward remittances. .....

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it by various judgments passed by the CESTAT as well as High Courts. He pleaded that the appeal may be allowed. 4. Refuting the above contentions, the learned AR Shri H.S. Naskar put forward the contention that appellant has not established correlation between the remittances received in FICR and the invoices raised for export of services. That therefore the matter has to be remanded to the adjudicating authority for verification of these remittances. 5. I have heard the rival submissions made b .....

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