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Commissioner of Service Tax, Chennai III Versus SCIOinspire Consulting Services (India) Pvt. Ltd.

2016 (10) TMI 63 - CESTAT CHENNAI

Refund claim - service tax paid on input service credit taken during the period October 2012 to December 2012 - denial of refund on renting of immovable property service on account of non-registration of the premises - Held that:- in the case of KLA Tencor Software Private Limited Vs CST, Chennai [2016 (6) TMI 447 - CESTAT CHENNAI], it was held that registration is not a mandatory condition to avail refund under the Notifications prescribed by placing reliance on the ruling of mPortal Wireless S .....

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he same shall be taken till the last day of the given period, namely the quarter, the claim for refund can only be filed after the last date of the respective quarter and the relevant date is the date of export and are entitled in terms of Notification No. 27/2012 dated 18.06.2012 read with Section 11 B of CEA, 1944, and the refund claim is not hit by limitation. As per Rule 5 of CCR, 2004, in case of export of services, export is complete only when foreign exchange is received in India. This as .....

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rthikeyan, Advocate, For the Respondent ORDER Since the issue involved in this appeal lies in a narrow compass, after disposing the stay application filed by Revenue, the appeal itself is taken up for hearing and decision. 2. The brief facts of the case are that M/s. SCIO Inspire Consulting Services (India) Pvt. Ltd., the appellant herein are registered with the Service Tax for providing IT and Business Auxiliary Service (BAS). The respondent assessee filed a refund claim of ₹ 4,13,479/- b .....

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uchelvan, Supdt., reiterated the findings of the adjudicating authority and the Commissioner (Appeals) and submitted that the adjudicating authority has rightly denied the input service credit of ₹ 78,202/- on the ground of ineligible input services and limitation. However, the Commissioner (Appeals) has set aside the order of the adjudicating authority to the extent of rejection of refund claim as time barred, is not legal and proper. He has observed that the relevant date in respect of r .....

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tion for grant of refund and the same has to be implemented and applied and it mandates that one claim should be filed for a quarter is only to restrict the number of claims and not to override the provisions of Section 11B. Hence, he prayed that the impugned order may be set aside and the order of the adjudicating authority be upheld. 4. Ld. Advocate, Shri M.Karthikeyan, appearing on behalf of the respondent-assessee submitted that the relevant date is the date of receipt of foreign exchange an .....

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nge. Hence, he prayed that the department's view is not correct and the matter can be remanded to the LAA for verification of date of receipt of payment of foreign exchange to ascertain whether it is well within the period of limitation, He further submitted that this plea was also taken before the authorities below. 5. Heard both side and perused the records. It is seen that the adjudicating authority while deciding the refund claim held that refund claim pertaining to export invoices dated .....

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