Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (4) TMI 441

service as well as the receipt of foreign exchange for such export but the claim for refund pertains to the period prior to obtaining the registration for premises of the respondent - The Commissioner (A) has held that the requirement of registration cannot be held against the respondent by following the observations of the Hon’ble Karnataka High Court in mPortal India Wireless Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund - refund allowed. - Whether the three refund claims are hit by time bar when they examined with regard to Section 11B of the Central Excise Act, 1944? - Held that:- This Section governs the sanction of refund and specifies that the claims for refund .....

X X X X X X X

Full Text of the Document

X X X X X X X

Court in the case of mPortal India Wireless Pvt. Ltd. Vs. CST: 2012 (27) STR 134 (Kar.). Revenue has challenged this finding. Learned AR has submitted that since the export of output service was undertaken by the assessee without obtaining service tax registration, the refund was not admissible since Registration is a statutory requirement prescribed under Notification No.5/2006 (NT) dated 14.3.2006. 3. The learned DR further submitted that the Commissioner (A) in para 9.2 of her order has held that two of the three refund claims were hit by limitation but still allowed the appeal filed by the respondent in the final portion of the order. This is also challenged by Revenue. 4. On behalf of the respondent, the learned counsel Shri V. M. Doip .....

X X X X X X X

Full Text of the Document

X X X X X X X

ning the registration for premises of the respondent. The Commissioner (A) has held that the requirement of registration cannot be held against the respondent by following the observations of the Hon ble Karnataka High Court in mPortal India Wireless Pvt. Ltd. (supra) case. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authoritie .....

X X X X X X X

Full Text of the Document

X X X X X X X

he issue of time limitation within which refund claims are to be filed for claim under Rule 5 of CENVAT Credit Rules, 2004 in cases of export of service has been the subject matter before the Larger Bench of the Tribunal in the case of Commissioner, Bangalore vs. Span Infotech India Pvt. Ltd. Reported in 2018 (12) GSTL 200 (Tri.-LB). The Larger Bench held as follows: 9. Rule 5 of the Cenvat Credit Rules, 2004 provides for refund of unutilized Cenvat credit, even after adjustment of the same for payment of duty of excise or service tax. The conditions, safeguards and limitations for consideration of such refund claims have been spelt out by the Government through notifications. Notification No. 5/2006 (up to 17-6-2012) and Notification No. 2 .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||