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M/s DST Worldwide Services India Private Ltd. Versus CCE, C & ST, Hyderabad

2016 (11) TMI 838 - CESTAT HYDERABAD

Rejection of Refund claim - various input services - Rule 5 of the CENVAT Credit Rules, 2004 read with N/N. 5/2006-CE (NT) dated 14.03.2006 - Held that: - the period involved is prior to 01.04.2011 when the definition of input services had a very wide ambit as it include the words activities relating to business. In various judgments of the Tribunal as well as High Courts the subject services have been held to be eligible for credit during the relevant period. In a recent judgment the co-ordinat .....

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n the relevant date in case of computation of time limit for refund claim filed for refund of service tax/export of services. The Hon’ble High Court of Andhra Pradesh, in the case of CC, CE & ST, Hyderabad Vs Hyundai Motor India Engineering (P) Ltd., [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT] has categorically held that the relevant date for calculating the time limit for grant of refund is the date of receipt of foreign exchange/consideration and not the date when the services were exporte .....

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with consequential reliefs, if any - Appeal No. ST/1332/2012 - Final Order No.A/30908/2016 - Dated:- 26-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Rahul Binani, Chartered Accountant for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent ORDER [ Order Per Sulekha Beevi, C.S. ] The appellant filed refund claim for the quarter July 2010 to September 2010 on 25.07.2011 for an amount of ₹ 29,12,096/- in respect of service tax paid on various input services .....

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llants are thus before the Tribunal. 2. On behalf of the appellant Sh. Rahul Binani Ld. Consultant submitted that the refund claim was rejected mainly on two grounds. Firstly, on the ground that the input services like air travel agent service, outdoor catering service, interior decorating service, rent-a-cab service did not have nexus with the services exported by the appellant. Secondly, an amount of ₹ 9,50,961/- was rejected on the ground thatthe claim is time barred. He submitted that .....

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input services with the output service a Air travel agent s service 12,070/- B Outdoor caterer s service 20,213/- C Interior decorator s service 5,48,605/- D Rent-a-cab scheme operator s service 22,128/- 3. The Ld. Counsel contended that the input services described in the table above were availed by the appellant for carrying out the business of export services and are integrally connected with the output services. It was also submitted that the adjudicating authority as well as the Commission .....

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hat the input services do not have nexus with the output services. He also submitted that as per Section 11B the time limit has to be computed from the date of the invoice/export of services and if computed in such a manner the refund claim is beyond the time limit of 1 year and therefore the authorities below have rightly denied the claim of ₹ 9,50,961/- as being time barred. 5. I have considered the submissions made before me. At the outset, it is to be stated that the period involved is .....

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