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M/s Swiss Re Services India Pvt. Ltd. Versus Commissioner of Service Tax, Mumbai

2016 (12) TMI 856 - CESTAT MUMBAI

Rejection of refund claim - CENVAT credit on input services used for providing exported output services - rejection on the ground that during the period in question appellant was not registered with the department - Held that: - the issue is no more res integra as Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2011 (9) TMI 450 - KARNATAKA HIGH COURT] settled the issue and held that Registration not compulsory .....

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thority, 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 exported output services. The said refund claim was rejected by the lower authorities only on the ground that during the period in question appellant was not .....

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d. We find that the issue is no more res integra as Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore [2012 (27) STR 134 (Kar.)] settled the issue. We respectfully reproduce the said judgment. The assessee has preferred this appeal challenging the order passed by the authorities including that of the Tribunal where his claim for refund has been rejected. 2. The assessee M/s. mPortal (India) Wireless Solutions .....

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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 .....

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ed Cenvat credit. However, it declined to grant any relief on the ground that the Cenvat scheme is available only to an assessee registered with the department. Unless the assessee is registered with the department he cannot earn credit of service tax paid on input service in the accounts. A person not registered with the department cannot claim refund under Rule 5 of the Cenvat Credit Rules. Therefore, they rejected the appeal. Aggrieved by the said order the present appeal is filed. 4. Therefo .....

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see a sum of ₹ 4,36,985/- is accumulated Cenvat credit. 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 .....

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