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M/s 3D PLM Software Solutions Ltd. Versus Commissioner of Service Tax-VII, Mumbai

2017 (2) TMI 152 - CESTAT MUMBAI

Refund claim - CENVAT credit on exported services - denial on account of lack of nexus - Held that: - the clarification issued by the CBE&C vide Circular dated 19.1.2010 states that if availment of credit of the Service Tax has not been challenged, t .....

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cal) Shri Prasad Paranjape, Advocate for Appellant Shri A.B. Kulgod, AC (AR) for Respondent ORDER Per Raju These four appeals have been filed by M/s 3D PLM SOFTWARE Solutions Ltd. Al the appeals involved identical question. Appellants had filed perio .....

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nvolved is if it is open to the authorities to refuse credit of Service Tax under the proceedings involving claim of rebate. He argued that the appellants had filed claim of refund under Rule 5 of the Cenvat Credit Rules, 2004. During the said procee .....

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nces credit once availed cannot be denied to the appellant. He further argued that 99% of their output services were exported and the credit has been availed to eligible services. He argued that once availment of credit is not challenged, refund of c .....

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put services is available to them as per various judicial decisions. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellants have sought refund of CENVAT Credit availed by them. Part of the .....

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e said Circular reads as follows: - 3.1.1 The primary objection indicated by the field formations is that the language of Notification No. 5/2006-CX (NT) permits refund only for such services that are used in providing output services. In other words .....

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that the purpose is to refund the credit that has already been taken. There cannot be different yardsticks for establishing the nexus for taking of credit and for refund of credit. Even if different phrases are used under different rules of CENVAT Cr .....

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