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Robert Bosch Engineering And Business Solutions Limited Versus Commissioner of Central Excise, Customs and Service Tax

2017 (12) TMI 836 - CESTAT BANGALORE

Refund of unutilized CENVAT credit - various input services - denial on the ground that there is no nexus with the output service of the appellant i.e., the Information Technology Software Service - Held that: - all the services have been held to be eligible input services as per the decisions cited by the appellant - CENVAT credit allowed. - Procedural errors in documentation CENVAT credit stand disallowed for the reason that the appellant has not submitted copies of the relevant documents .....

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lculated on the basis of gross or net CENVAT credit which has been taken by the appellant? - Held that: - we set aside the findings of the lower authorities on the subject matter of export turnover ratio and remand the issue back to the original authority for redetermination of the same and also re-determine such refund amounts keeping in view the amended definition of exports turnover services from 1.4.2012. - Credit availed in particular quarter and payment made in next quarter - Held that .....

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DB, ST/20032, 20033, 20035, 20036/2015-DB, ST/21405/2017-DB, ST/21480/2015-DB, ST/27164, 27165/2013-DB, ST/2036, 2037/2012-DB, ST/3067/2012-DB, ST/3068/2012-DB, ST/3069/2012-DB, ST/3070/2012-DB, ST/3071/2012-DB, E/1763/2011-DB - Final Order No. 23114-23130 / 2017 - Dated:- 8-12-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Mr. Deepak Kumar Jain, CA For the Appellant Dr. Ezhilmathi, AR For the Respondent ORDER Per : V. Padmanabhan All these appeals have been file .....

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to be not eligible for availing CENVAT credit for the reasons that these services have no nexus with the output service of the appellant i.e., the Information Technology Software Service. In addition, various amounts also came to be disallowed for a variety of other reasons. Aggrieved by these impugned orders, the present appeals have been filed. 2. Since all these appeals deal with the common issue of entitlement of the payment for input service credit and refund of the same, all the appeals ar .....

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2011 to June 2012 after the definition of input service under Rule 2(l) of the CENVAT Credit Rules was amended. However, he submits that in respect of all these services, the department has subsequently been allowing the refund of such CENVAT credit on the basis of subsequent decisions of the Tribunal and other higher appellate fora. He also submits a chart giving the details of such decisions which have covered the issue in favour of the appellant. Sl. No. Category of Service Grand Total (in R .....

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[2015-TIOL-1247-CESTAT-BANG] 5) Commissioner of Service Tax, Mumbai-II Vs. MMS Maritime (India) Pvt Ltd. [2016 (41) STR 869 (Tri-Mum)] 6) Carrier Airconditioning & Refrigeration Ltd. Vs. CCE Delhi-IV [2016 (41) STR 824 (Tri-Del) 7) HCL TECHNOLOGIES LTD. Vs CCEx, NOIDA [2015 (40) S.T.R. 369 (Tri. - Del.)] 8) CST Bangalore Vs. Mercedes Benz Research & Development India (P) Ltd - [2013 (30) STR 257 (Tri-Bang)] 9) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL- .....

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275-CESTAT-MUM] 3 Commercial Training and Coaching Service 7,142,521 1) Alliance Global Services IT India Pvt. Ltd. vs. CCE & ST Hyderabad-IV [TS-240-CESTAT-2016-ST] 2) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 4 Clearing and Forwarding Agent s Service 6,602,019 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 3) XILINK INDIA TEC .....

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bal Services [2016-TIOL-1275-CESTAT-MUM] 6 Business Support Service 4,978,278 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) Megma Design Automation (I) Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore [2015 (40) S.T.R. 800 (Tri. - Bang.)] 3) HCL Technologies Ltd Vs Commissioner Of Cus., C. Ex. & S.T., Noida[2015 (40) S.T.R. 1124 (Tri. - Del.)] 4) Castrol India Limited Vs Commissioner Of Central Excise, Vapi [2013 (291) E.L.T. 469 (Tri. - Ahmd.)] 5) Kijiji (India) Pvt .....

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CUS., C. EX. & S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 5) JOHN DEERE INDIA PVT. LTD. Vs. COMMISSIONER OF C. EX., PUNE-III [2016 (41) S.T.R. 990 (Tri. - Mumbai)] 6) COMMISSIONER OF S.T., MUMBAI-II Vs. MMS MARITIME (INDIA) PVT. LTD.[2016 (41) S.T.R. 869 (Tri. - Mumbai)] 7) Alliance Global Services IT India Pvt. Ltd. vs. CCE & ST Hyderabad-IV [TS-240-CESTAT-2016-ST] 8) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 9) XILINK INDIA TEC .....

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R 25 (Tri-Bang)] 6) Castrol India Limited Vs Commissioner Of Central Excise, Vapi [2013 (291) E.L.T. 469 (Tri. - Ahmd.)] 7) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF CUS., C. EX. & S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 8) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 9 Management Consultant s Service 2,962,633 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) Heartland Bangalore Transcription Services (P) Ltd. v. CS .....

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bai)] 8) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 9) XILINK INDIA TECHNOLOGY SERVICES Vs. C.C., C. EX. & S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 10 Chartered Accountant s Service 2,513,801 1) COMMISSIONER OF S.T., MUMBAI-II Vs. MMS MARITIME (INDIA) PVT. LTD.[2016 (41) S.T.R. 869 (Tri. - Mumbai)] 2) M/s Arm Embedded Technologies Pvt Ltd vs. Commissioner of Central Excise, Customs and Service Tax [2016-TIOL-2565-CESTAT-BANG] .....

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Ltd. - 2011-TIOL-780-CESTAT-MAD = 2011 (268) E.L.T. 89 (Tri.-Chennai) = 2012 (26) S.T.R. 92 (Tri.-Chennai) 4) NTF (India) Ltd. v. CCE - 2013 (30) S.T.R. 575 (Tri.-Del.) 5) Paper Products Ltd. v. CCE - 2013 (30) S.T.R. 310 (Tri. - Mum.) 6) CST Bangalore Vs. Yokogawa IA Technologies India P Ltd [2011 (24) STR 465 (Tri-Bang)] 7) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF CUS., C. EX. & S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 8) HCL TECHNOLOGIES LTD. Vs CCEx, NOIDA [2015 (40) S.T.R. 369 .....

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015 (40) S.T.R. 1124 (Tri. - Del.)] 3) JOHN DEERE INDIA PVT. LTD. Vs. COMMISSIONER OF C. EX., PUNE-III [2016 (41) S.T.R. 990 (Tri. - Mumbai)] 13 Manpower Recruitment and Supply Agency s Service 762,994 1) CCEx Hyd-IV Vs. Deloitte Tax Services India P Ltd [2008 (11) STR 266 (Tri-Bang)] 2) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF CUS., C. EX. & S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 3) COMMISSIONER OF S.T., MUMBAI-II Vs. MMS MARITIME (INDIA) PVT. LTD.[2016 (41) S.T.R. 869 (Tri. - Mu .....

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1) Castrol India Limited Vs. CCE, VAPI [2013 (291) ELT 469 (Tri-Ahm)] 2) COMMISSIONER OF S.T., MUMBAI-II Vs. MMS MARITIME (INDIA) PVT. LTD.[2016 (41) S.T.R. 869 (Tri. - Mumbai)] 3) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 15 Event Management Service 300,646 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) Endurance Technologies Pvt. Ltd. Vs. CCE., Aurangabad [2013 (32) S.T.R. 95 (Tri.-Mum.)] 3) COMMISSIONER OF SERVICE TAX, .....

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d. Vs. CST Mumbai [2016 (42) S.T.R. 196 (Tri.-Mum)] 9) HCL TECHNOLOGIES LTD. Vs CCEx, NOIDA [2015 (40) S.T.R. 369 (Tri. - Del.)] 10) Toyota Kirloskar Motor Private Ltd. v. CCE., LTU. Bangalore [2011 (24) S.T.R. 645 (Tri-Bang)] 11) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 16 Legal Consultancy Service 208,068 1) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF CUS., C. EX. & S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 2) XILINK INDIA TECHNOLOG .....

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TAT-MUM] 5) XILINK INDIA TECHNOLOGY SERVICES Vs. C.C., C. EX. & S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 18 Air Travel Agent's Service 120,304 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) Megma Design Automation (I) Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore [2015 (40) S.T.R. 800 (Tri. - Bang.)] 3) CCE Vs. Fine Care Biosystems [2009 (16) STR 701 (Tri-Ahm)] 4) CCE Chennai Vs. Greaves Cotton Ltd [2010 (20) STR 703 (Tri-Chn)] 5) PRINCIPAL COMMI .....

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.)] 19 Courier service 118,698 1) HCL Technologies Ltd Vs Commissioner Of Cus., C. Ex. & S.T., Noida[2015 (40) S.T.R. 1124 (Tri. - Del.)] 2) M/s Arm Embedded Technologies Pvt Ltd vs. Commissioner of Central Excise, Customs and Service Tax [2016-TIOL-2565-CESTAT-BANG] 3) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 20 Consulting Engineering Service 71,249 1) Castrol India Limited Vs Commissioner Of Central Excise, Vapi [2013 (291) E.L.T. 469 (T .....

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- Hyd.)] 22 Lodging or Residential Service in Hotel 45,854 1) HCL TECHNOLOGIES LTD. Vs CCEx, NOIDA [2015 (40) S.T.R. 369 (Tri. - Del.)] 23 Information Technology Software Service 27,818 1) M/s Arm Embedded Technologies Pvt Ltd vs. Commissioner of Central Excise, Customs and Service Tax [2016-TIOL-2565-CESTAT-BANG] 2) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 3) XILINK INDIA TECHNOLOGY SERVICES Vs. C.C., C. EX. & S.T., HYDERABAD-IV [2016 (4 .....

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7) XILINK INDIA TECHNOLOGY SERVICES Vs. C.C., C. EX. & S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 5. The learned AR for the department reiterated the findings of the authorities below, however, she fairly agrees that the subsequent decisions of the Tribunal cover the services under dispute. 6. After hearing both sides as well as on perusal of the records and the various decisions cited by the appellant, we are of the view that all these 24 services have been held to be eligible .....

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ut the learned consultant asserts that the appellant is in a possession of such documents and in a position to submit the same to make good the deficiency in the documentation. Consequently, we set aside the findings in the impugned orders on this ground and remand the matter to the original adjudicating for a de novo decision on this subject after considering the documents submitted by the appellant. For this purpose, an opportunity of effective hearing may be granted to the appellant to put fo .....

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at the maximum refund i.e., to mean the gross CENVAT credit taken minus the CENVAT credit utilized. It is his further submission that the Rules require the gross CENVAT credit to be considered for working out the maximum refund. In this regard, he submits that the Tribunal in the case of J. P. Morgan Services (I) Pvt. Ltd. vs. CST, Mumbai: 2016 (42) STR 196 (Tri.-Mum.) has upheld such a view. In respect of subsequent refund claims, the department themselves have started considering the gross CE .....

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is of realization of export proceeds and not on the basis of export invoice value. This fact also needs to be verified. After considering the submissions of both parties on the subject, we are of the view that the dispute is with reference to whether the maximum refund allowable is to be calculated on the basis of gross or net CENVAT credit which has been taken by the appellant. The related point is also with reference to the definition of exports turnover services from 4/2012 which may also hav .....

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