TMI Blog2017 (12) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ENVAT 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: - even though the payment was not made by the appellant for the services within the quarter for which the refund was claimed, the same has been made in the subsequent quarter. If that is so, then it becomes only a procedural lapse for which the substantial benefit of refund cannot be denied to the appellant - the original authority is directed to verify the fact of payment for such services in subsequent quarter and then allow the refund. Appeal allowed by way of remand. - ST/26925/2013-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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Renting of Immovable Property Service 25,668,005 1) HSBC Electronic Data Processing (India) Private Limited Vs Commissioner of Customs, Central Excise and Service Tax Hyderabad IV [2014 TIOL-214-CESTAT-BANG] 2) Texas Instruments (India) Private Limited [Hon ble CESTAT Bangalore Final Order No.21794-21798/2014 dated 26-Sept-2014] 3) CCE Vs. Ultratech Cement Ltd [2010-TIOL-745-HC-MUM-ST] 4) Commissioner of Service Tax, Bangalore vs Ingersoll Rand International India Ltd [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-1275-CESTAT-MUM] 2 Insurance Auxiliary Service / General Insurance Service 7,520,992 1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 7 Maintenance or Repair Service 3,739,307 1) In our own case- Final Order No. 21397/2016 dated 13-Dec-2016 2) ISMT Ltd Vs CCE C [2010-TIOL-27-CESTAT-MUM] 3) Kirloskar Oil Engines Ltd Vs CCE [2010-TIOL-983-CESTAT-MUM] 4) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF 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 TECHNOLOGY SERVICES Vs. C.C., C. EX. S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 8 Security Agency Service 3,615,676 1) ISMT Limited Vs. CCE, Aurangabad [TS-335-CESTAT-2015-ST] 2) CST, Bangalore Vs. Yodlee Infotec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (T) 2) Rotork Control (India) P. Ltd. v. CCE - 2010 (20) S.T.R. 684 (Tri.) 2) CCE, Salem v. ITC 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 (Tri. - Del.)] 9) Alliance Global Services IT India Pvt. Ltd. vs. CCE ST Hyderabad-IV [TS-240-CESTAT-2016-ST] 10) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 11) XILINK INDIA TECHNOLOGY SERVICES Vs. C.C., C. EX. S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 12 Rent-a-cab Operator 963,272 1) Stanzen Toyotetsu India (P) Ltd [2011-TIOL-866-HC-KAR-ST] 2) HCL TECHNOLOGIES LTD. Vs COMMISSIONER OF CUS., C. EX. S.T., NOIDA [2015 (40) S.T.R. 1124 (Tri. - Del.)] 3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45 (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 TECHNOLOGY SERVICES Vs. C.C., C. EX. S.T., HYDERABAD-IV [2016 (43) S.T.R. 438 (Tri. - Hyd.)] 17 Business Auxiliary Service 153,179 1) SEMCO ELECTRIC PVT LTD Vs. CCE, Pune-I [2011-TIOL-965-CESTAT-MUM] 2) J.P. Morgan Service (I) Pvt Ltd. Vs. CST Mumbai [2016 (42) S.T.R. 196 (Tri.-Mum)] 3) M/s Arm Embedded Technologies Pvt Ltd vs. Commissioner of Central Excise, Customs and Service Tax [2016-TIOL-2565-CESTAT-BANG] 4) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-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 cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm 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 (43) S.T.R. 438 (Tri. - Hyd.)] 24 Telecommunication Service 6,735 1) CCE v. Axiom Impex International Ltd. 2) Grasim Industries Vs. CCE, Jaipur [2008 (11) STR 168 (Tri-Del)] 3) CCE Bhavnagar Vs. Saurashtra Chemicals Ltd [2008 (12) STR 67 (Tri-Ahm)] C4) CE Raipur Vs. HEG Ltd [2010 (18) STR 446 (Tri-Del)] 5) Alliance Global Services IT India Pvt. Ltd. vs. CCE ST Hyderabad-IV [TS-240-CESTAT-2016-ST] 6) Commissioner Of Service Tax, Mumbai-II Vs M/s WNS Global Services [2016-TIOL-1275-CESTAT-MUM] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the net CENVAT credit which is required to be taken as per CENVAT Credit Rules. However, she further submits that the definition of exports turnover services and total turnover was amended with effect from 1.4.2012 by Notification No.18/2012-CX (NT) dated 17.3.2012 and it was specified that the same is to be determined on the basis 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 have a bearing on the total refund allowable to the appellant. In view of the above, 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 keeping in view the decisions on the subject including the decisions cited above and also re-determin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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