TMI Blog2016 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No.A/94496/16/STB - Dated:- 30-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri O.D. Bihani, C.A. for the Appellant Shri B. Kumar Iyer, Superintendent (A.R.) for the Respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. BR/25/2012 dated 14.08.2012 which has upheld the order of adjudicating authority, rejecting the refund claim filed by appellant. 2. Heard both sides and perused the records. 3. The appellant herein is provider of output services which have been exported during the period October, 2008 to March, 2009. Appellant filed a refund claim of the CENVAT credit availed on input services, which are used for providing such e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und claim filed by the assessee on the ground that copy of the assessee registration certificate on the service tax is not submitted. He has also not submitted the details as called for in the show cause notice. They have claimed Cenvat credit on inputs but have not submitted the details/nature of services utilized. Some of the input services appear to be telephone services, security, consultancy, software development, manpower recruitment/placement services. 3. The assessee is engaged in the export of software which is not a taxable service during the claim period as per the Finance Act, 1994. For the aforesaid reasons the refund of Cenvat credit was not allowed. Further, it was held the claim up to September, 2006 is time barred. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
