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2016 (8) TMI 945 - CESTAT NEW DELHI

2016 (8) TMI 945 - CESTAT NEW DELHI - TMI - Rejection of rebate claims delay in filing declaration to claim rebate business auxiliary service - Rule 5 of Export of Service Rules, 2005 - notification No. 12/05-ST dated 11.4.05 Held that: - mere late filing of declaration where the Government can verify it subsequently, cannot be a ground adopted for denial of the substantive benefit, if otherwise available to the assessee. Here, refund was rejected on preliminary ground itself, the document .....

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ent ORDER Both the appeals are taken up together as the issue involved is identical. 2. As per facts on record, the appellants are engaged in export of Business Auxiliary services and are entitled to rebate of service tax paid on various services in terms of provisions of Rule 5 of Export of Service Rules, 2005 read with notification No. 12/05-ST dated 11.4.05. The said notification requires the assessee to file a declaration as regards the inputs as also input services, prior to fulfillment of .....

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ised on 26.2.2009 whereas the claim pertains to the period April, 2008 to September 2008. Thus the declaration has been filed at a later date after the export of services has taken place. The appellant has placed reliance on the decision of Hon'ble Tribunal in case of Commissioner of Service Tax, Delhi vs. Convergys India P Ltd. (Supra) wherein it has been held that late filing of the declaration as per Notification dated 19.4.05 is only a procedural lapse. The appellant is also taking recou .....

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e is a basic requirement of the impugned notification and repeated failure in the compliance of the procedures can not be considered as procedural lapse especially when the appellant is a reputed firm managed by highly qualified / educated professionals. 4. As is seen from the above, appellate authority did not condone the delay on the ground that there was repeated and purposeful omission in filing the declaration. However, we are informed that out of 15 refund claims of the same assessee, ther .....

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