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Spiderlogic India Pvt. Ltd. Versus Commr. of Service tax, Pune

2017 (8) TMI 553 - CESTAT MUMBAI

Refund of CENVAT credit - re-credit of amount - N/N. 27/12-CE(NT) dated 18.06.2012 - Held that: - for the purpose of refund, the net cenvat credit means the total cenvat credit availed on inputs and input services by the manufacturer or output service provider reduced by the amount reversed in terms of sub-rule 5(c) of Rule 3, during the relevant period - In the facts of the present case, there is no dispute that the credit of ₹ 231,688/- was availed by the appellants during the relevant p .....

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required. - As regards the amount of ₹ 12,084/- the appellants have conceded that they are not contesting the same. Therefore rejection of refund claim for ₹ 12,084/- is upheld. - Appeal allowed - decided partly in favor of appellant. - ST/86901/16 - A/88802/17/SMB - Dated:- 31-7-2017 - Shri Ramesh Nair, Member (Judicial) Shri H. P. Kanade, Advocate for the appellant Shri V. R. Reddy, AC (AR) for the respondent ORDER The appellants claimed refund for ₹ 5,43,054/- for .....

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which was earlier rejected by the then Dy. Commissioner, Service tax cell, vide Order-in-Original dated 09.12.2013 on the ground that the said amount claimed as refund was time barred, while contesting their refund claim for the period July 2012 to September 2012. The appellants had included ₹ 231,688/- while arriving at the cenvat credit availed during the period April 2013 to June 2013 and have included the same in the amount of refund claim for the period April 2013 to June 2013. 2) &# .....

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Order-in-Original the appellants filed appeal before the Commissioner (Appeals), who rejected the appeal by upholding the Order-in-Original dated 15.12.2015. The ld. Commissioner (Appeals) also gave a finding for rejecting the appeal that once the refund claim amounting to ₹ 2,31,688/- was rejected in the earlier quarter, the same cannot be claimed again in the subsequent quarter. 3. Shri H.P. Kanade, ld. Counsel appearing for the appellants as regards the claim of an amount of ₹ 12, .....

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April 2013 to June 2013 is legal and correct and the same to be considered as cenvat credit availed during this quarter. Accordingly, for the purpose of refund this amount of credit cannot be reduced. He further submits that the appellants is a 100% export oriented unit therefore entire input services are used for export of output service accordingly, the refund cannot be denied for any reason. 4. Shri V.R. Reddy, Ld. AC (AR) appearing on behalf of the revenue reiterates the finding of the impug .....

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med and amount sanctioned. From the above clause, it can be seen that the claimant can take back the credit for an amount which was not sanctioned as refund under Rule 5 and notification issued thereunder. In the present case, for the quarter July 2012 to September 2012 the refund of ₹ 2,31,688/- was not sanctioned therefore, in accordance with clause (i) of para 2 of the notification, the appellant was statutorily entitled for taking credit of the said amount. Since their availment of cre .....

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who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gazette : Refund amount=(Export turnover of goods + Export turnover of services) W Net CENVAT credit Total turnover Where, - (A) Refund amount means the maximum refund that is admissible; (B) Net CENVAT credit m .....

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ed in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for export services for which the provision of service has not been completed during the relevant period; (E) Total turnover means sum total of the value of - (a) all excisable goods cleared during the rel .....

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, as existing, prior to the commencement of the CENVAT Credit (Third Amendment) Rules, 2012, within a period of one year from such commencement : Provided further that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the [Servi .....

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