TMI Blog2018 (6) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... t it - matter on remand. Refund claim - input services - Whether refund of input services viz. Air Travel agent services, accommodation services and cargo handling services has been denied correctly? - Held that:- The appellant has been taking a consistent stand that air travel, accommodation services were utilised for use of the employees at various locations to render output services which were exported - these services are squarely covered as eligible by the judgement in the case of Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] and Accenture Service Pvt Ltd [2015 (3) TMI 1114 - CESTAT MUMBAI] - refund allowed. Whether the refund of input services has been correctly denied on the ground that the invoices contained addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. Appellant-assessee is in appeal against the order on the ground that the first appellate authority has incorrectly rejected the refund claim filed by them in respect of the service tax credit paid on various input services, and the said services were used for rendering export of output service. While Revenue is in appeal against the impugned order on the ground that the first appellate authority has incorrectly held that the refund claims are filed within time. The issue as recorded by the first appellant authority fall for consideration are as under: (i) whether computation of refund is correct in terms of the provisions of Notification No. 27/2012-CE (NT) read with Rule 5 of the Cenvat Credit Rules, 2004? (ii) whether r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, as reproduced herein above, I find that this issue needs reconsideration by the first appellate authority as appellant had produced re-conciliation statement indicating the correct amount of refund which needs to be calculated but the first appellate authority in the impugned order has not passed any observations or given any reasoning either to accept or to reject it. In view of this, without expressing any opinion on the merits of the issue on point no. l, the matter is remanded back to the first appellate authority to reconsider the same after following principles of natural justice. 6. As far as point No. (ii) as to eligibility to CENVAT credit on travel service, accommodation service, cargo handling service, it is the argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice invoices raised by the input service providers for the service rendered by them were issued at the old address. I find that these need to be evidenced by the appellant before the lower authority i.e. first appellate authority. In view of this, this point is also remitted back to the first appellate authority for reconsideration of the issue afresh. 10. As regards the point No. (iv) on the question of limitation, it is noticed that the Larger Bench of the Tribunal in the case of Infotech Pvt Ltd (supra) has now settled the law which is that a refund application for service tax credit availed on the input services can be filed within one year from the end of the quarter from which services are exported. In the case in hand, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
