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Commissioner of Customs and Service Tax, Bangalore-Cus Versus Apotex Research (P) Ltd

2017 (8) TMI 396 - CESTAT BANGALORE

Refund of unutilised CENVAT credit - deemed exports - Held that: - the input service credit attributable to such IUT, where the deemed exports are to be treated at par with physical exports - refund allowed - appeal dismissed - decided against Revenue. - C/1359/2010-SM - 21088/2017 - Dated:- 18-7-2017 - Shri S.S Garg, Judicial Member Mr. N. Jagadish, AR For the Appellant Ms. Neetu James, Advocate, For the Respondent ORDER Per: SS GARG The present appeal is filed by the Revenue against the impugn .....

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o 09/2008 and for ₹ 9,73,531/- on 30.6.2009 for the period from 10/2008 to 12/2008 being the service tax paid on input services viz., Annual Maintenance Contract of Equipments, Chartered Accountant, Security Service, Recruitment Service, Comprehensive Mosquito Management, Fogging Treatment Service, Repair and Maintenance, Consultancy/Professional Service, Labour contract service, courier service, Management Consultancy, Plumbing, Civil Construction, Facility and Catering charges, IT servic .....

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- and ₹ 1,04,333/- respectively and held that the balance amount related to the credit availed on services which are not utilized for the manufacture of export of goods and is not maiantalbe under Rule 5 of CCR, 2004. For calculation of the refundable amount, the adjudicating authority has taken only physical export turnover and not the deemed export in the Orders-in-Original. Since Notification No.5/2006-CE (NT) dated 143.2006 restricts the refund of unutilized input service credit to the .....

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e the Order-in-Original by holding that the assessee is eligible for refund of unutilized input service credit of both physical exports and deemed exports. Aggrieved by the said order, Revenue has filed the present appeal. 3. Heard both the parties and perused the records. 4. The learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same has been passed by misconstruing the definition of input service. He further submitted that the Commissioner (A) has not .....

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