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2016 (6) TMI 150 - CESTAT MUMBAI

2016 (6) TMI 150 - CESTAT MUMBAI - TMI - Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services Rules, 2005 - providing and exporting Consulting Engineering Service - Held that:- appellant was correct in emphasizing that the rebate claim should be paid in cash. It is settled law that the debit of an amount in Cenvat account is considered as discharged of tax liability. Our views are fortified by the judgments of Hon’ble High Court of Ut .....

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r-in-Appeal No. PIII/VM/84/2011 dated 26/04/2011. 2. Heard both sides and perused the records. 3. The appellant herein is engaged in providing Consulting Engineering Service and has exported the said service by paying the service tax amounting to ₹ 7052644/-. After export was done, they filed a rebate claim in terms of Export Services Rules, 2005. Lower authority sanctioned the rebate claim by way of credit to Cenvat account of the appellant. Appellant is aggrieved by such an order, as acc .....

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