TMI Blog2018 (11) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a refund - credit cannot be denied - appeal allowed - decided in favor of appellant. - Appeal No.: E/00250/2009 - Final Order No. 42510/2018 - Dated:- 19-9-2018 - Shri P Dinesha, Member (Judicial) Shri. R. Parthasarathy, Consultant for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER The relevant material facts are that the assessee being a manufacturer of cement and clinker, has its Head Office at Chennai and Depots/Branches in various places. Both the Head Office as well as the Depots at various places avail services that attract service tax. For the period August, 2006 to August, 2007 the Revenue issued a Show Cause Notice dated 24.07.2008 alleging inter alia that the appellant had contrav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the Ld. Commissioner of Central Excise (Appeals), Madurai, upheld the Order of the adjudicating authority against which the present appeal has been filed. 3.1 Today when the matter came up for hearing, Shri. R. Parthasarathy, Ld. Consultant appearing on behalf of the assessee inter alia submitted that mere omission on the part of the appellant was that it was not registered as an ISD to issue Cenvatable invoices, which are only procedural lapses; a procedural lapse would not lead to the denial of substantive benefit; the Head Office and the Depots are extended arms of the factory manufacturing excisable goods and that the Show Cause Notice has been issued after invoking the extended period of limitation. 3.2 Ld. Consultant also rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of software at the relevant point of time was not a taxable service. However, the assessee had paid input tax on various services. According to the assessee a sum of ₹ 4,36,985/- is accumulated Cenvat credit. The Tribunal has categorically held that even though the export of software is not a taxable service but still the assessee cannot be denied the Cenvat credit. The assessee is entitled to the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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