TMI Blog2016 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... tput service is not liable to duty or tax. By following the decision of Hon'ble Karnataka High Court in the case of mPortal India Wireless Solutions P. Ltd. Vs CST Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT], limitation under Section 11B does not apply to refund of accumulated cenvat credit and therefore bar of limitation cannot be a ground to reject refund of cenvat credit to the assessee. Therefore, the appeal is allowed in so far as the aspect of additional premises is concerned. The submissions of both the sides, are at factual variance in as much as the appellant had contended that they had shifted their business premises to a new address and the respondent revenue contends that they had registered with the department only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shore oil and gas business and the entire quantum of services rendered to clients situated outside India. The services provided by the appellant qualifies as 'export' in terms of Export of Service Rules, 2005. The service tax paid on input services used for providing export services remain unutilized as services are allowed to be exported without payment of tax. The refund claims were filed under Rule 5 of CCR 2004. The adjudicating authority while passing the OIO have rejected the some of the refund claims on account of (a) invoices on which credit has been availed and refund claim pertaining to unregistered premises (b) inputs invoice on which refund claimed does not pertain to the claim period and (c) ineligible input services. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, he submits that the learned Commissioner (Appeals) has observed that the input services in relation to Customs Clearing Services is not directly used for providing output service, and therefore, it does not qualify as an eligible input. In this regard, he drew my attention to para 8.6 of the OIA. He submits that ld. Commissioner (Appeals) relied on judicial decisions which are mainly in the context of the manufacture and it is not the case of the appellant. He vehemently objects to the findings of the learned Commissioner (Appeals) and reiterates that the impugned services received would qualify as input service and these services used for providing of output service are eligible input service. In support of this submission, he re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Hon'ble Supreme Court decision of Maruti Suzuki Ltd. Vs CCE Delhi -2009 (240) ELT 641 (SC) and Tribunal's Larger Bench decision in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). 6. Heard both sides and perused the records. I find that the assessee is engaged in the export of services. Cenvat credit in respect of unutilized input credit was accumulated in the record of the assessee. When refund thereof was claimed, the said was disallowed by the adjudicating authority. 7. There is no dispute that export of goods and services are not taxable and registration is not a criteria to allow refund when the output service is not liable to duty or tax. The decision of Hon'ble Karnataka High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. The Karnataka High Court has held that the time limit does not apply for the refund of accumulated cenvat credit. On this core, the appeal is allowed in so far as the aspect of additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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