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2016 (4) TMI 799 - KARNATAKA HIGH COURT

2016 (4) TMI 799 - KARNATAKA HIGH COURT - 2016 (43) S.T.R. 542 (Kar.) - Denial of refund claim - Non-registration - Held that:- Tribunal has not committed any error since the issue is no more res integra and is covered by a decision of this Court in the case of mPortal India Wireless Solutions (P.) Ltd. v. CST [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. - Denial of Refund claim - Non-production of sufficient proof for the input services used for the purpose of output services - Held that:- t .....

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ble to the output services, the refund should be allowed and if not proved, the further consequential order may be passed. As the matter is pertaining to the refund of the claim of 2009, it would be just and proper to direct the original authority to undertake the aforesaid exercise within stipulated time limit. - Decided in favour of petitioner by way of remand - C.E.A. NO. 33 OF 2015 - Dated:- 8-3-2016 - JAYANT PATEL AND MRS. B.V. NAGARATHNA, JJ. For the Appellant : C. Shashikantha For the Res .....

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elief to the appellant therein. 5. As such, the facts of the case appears to be that as per the respondent, it is a STPI unit engaged in the business of providing software engineering and support services, including development of application software for accessories for commercial models, evaluation installment of software drivers, texts on mobile hand sets manufactured by KWC, USA and KWC, Japan. The respondent filed a refund claim on 9/2/2009 for the period from April 2008 to September 2008 s .....

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., Rule 9(6) and Rule 9(9) of the Rules. The matter was carried in appeal before the Commissioner of Central Excise (Appeals-II) and vide order dated 12/11/2010, the Commissioner (Appeals) concurred with the view of first appellate on the point of registration as well as on the point of availability of CENVAT Credit based on the documents for input services as well as output services and vide order dated 12/11/2010, the appeal was dismissed. The matter was further carried in appeal before the Tr .....

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lowed the appeal with consequential relief. Under the circumstances, the present appeal is before this Court. 6. We have heard Mr. C. Shashikantha, learned counsel for the appellant and Mr. G. Shivadass, learned counsel for the respondent. 7. As such, learned counsel for the respondent submitted that the order passed by all the lower authorities could be bifurcated into two parts. One, regarding denial of refund on the ground of non- registration and the other, is denial of refund for not produc .....

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services used for the purpose of output services, it appears to us that the Tribunal did not give a clear finding as to which documents were lacking or as to whether the documents were sufficient or not. As such, the Tribunal has proceeded on the basis that the original authority had nothing to say about the sufficiency of the documents or otherwise. In our view, the said finding of the Tribunal is contrary to the record of the original authority as well as the appellate authority as both have .....

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ced, could not be said as appropriate consideration by the original authority as well as by the appellate authority. He submitted that as per the respondent, all documentary proofs were produced and therefore, if the ground of registration and non-registration is taken away, the respondent could be entitled for the refund of the amount as CENVAT Credit. 11. Whereas, Mr. Shashikantha, learned counsel for the appellant contended that if this Court is inclined to remand the matter to the original a .....

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