2017 (3) TMI 306

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..... nology India Pvt Ltd, a unit functioning under the Software Technology Park (STP) scheme of the Foreign Trade Policy notified under the Foreign Trade (Development & Regulation) Act, 1992 and engaged in providing 'scientific and technical consultancy service', sought refund of Rs. 60,69,760 for the period April-June 2012 under rule 5 of CENVAT Credit Rules, 2004. Claim was filed on the ground that .....

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..... thereafter applied the enumeration of the least of three, viz., refund in accordance with formula prescribed, balance of CENVAT credit available on last day of quarter, and the credit available on date of filing of claim, as required in notification no. 27/2012-CE(NT) dated 18th June 2012 to confirm sanction of Rs. 40,06,313/-. 3. Appellant was aggrieved by the disallowance of Rs. 20,46,823/- wh .....

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..... credit for payment of Service Tax on the Output Services which had been exported, and claimed rebate of the said Service Tax under Notification No. 11/2005-ST dated 19/04/2005 issued under the Export of Service Rules, 2005, the above quoted proviso specifically disallows the refund of CENVAT credit availed during March 2012 which has also been excluded from the amount of 'Net CENVAT Credit'. This .....

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..... d-IV [2016 (43) STR 438 (Tri-Hyd)], Commissioner of Central Excise, Mysore v. Chamundi Textiles (Silk Mills) Ltd [2012 (26) STR 498 (Tri-Bang)], Amdocs Business Services Pvt Ltd v. Commissioner of Central Excise, Pune [2013 (31) STR 249 (Tri-Mumbai)] and Fine Care Bio-Systems v. Commissioner of Central Excise, Ahmedabad [2010 (20) STR 193 (Tri-Ahmd)]. 6. Learned Authorized Representative conteste .....

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..... ot even served with a notice. Thus the denial of Rs. 20,63,447/- was without the pre-requisite of a notice. The absence of such notice precludes me from examining the aspects that have been elaborated in the impugned order. 8. The interests of justice can be served only by restoring the claim for refund and placing the appellant on notice for the proposed reasons to reject a part of the claim. To .....

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