9911796707
TMI Blog2018 (10) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... erations and other data processing and transaction support services. For providing such services, the appellant got itself registered with the Service Tax department. The appellant avails CENVAT Credit of service tax paid on input services. Since the appellant operates under 'Software Technology Park of India' (STPI), provides the entire output service to the clients situated outside India. Thus, there was no scope on the part of the appellant to utilize the CENVAT Credit for payment of service tax on the taxable services. Therefore, during the period from April' 2013 to June' 2015, the appellant had filed refund applications, claiming refund of service tax paid on input services. The original authority had allowed the refund in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, leaned D.R appearing for Revenue reiterates the findings recorded in the impugned order and further submits that since the appellant had not availed credit based on proper documents, the refund benefit has rightly been denied by the authorities below. He further submits that as a claimant of refund, the appellant has to establish the nexus between the input services and the output service. He further submits that the refund applications manually filed together with the relevant documents were not within the prescribed time limit as contained in the Trade Facilitation Notice issued by the Raigadh Commissionerate. Thus, he submits that the refund application filed by the appellant from October to December 2012 is barred by limitat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttings in the premises of the appellant. I find that there is no specific finding by either of the authorities that the works contract service was availed by the appellant for the interior works or for other activities in respect of construction of buildings. For ascertaining the eligibility of input service since the fact has to be verified, the matter is also remanded to the original authority to find out the activities undertaken by the appellant with regard to such service. If the service is other than the construction of building or civil structure, refund benefit should be extended to the appellant. 5.2 With regard to renting of immovable property, the department has accepted the refund claim by the appellant but denied the claim on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of time. Further, for consideration of limitation aspect, the Trade Facilitation Notice issued by the Raigadh Commissioner cannot be considered as legal and valid inasmuch as such notice cannot alter the time limit prescribed in the statute. Thus, refund application filed by the appellant for the period October to December, 2012 is not barred by limitation of time. 5.5 To sum up, these appeals are disposed of in the following terms:- (a) Manpower Recruitment and Supply Agency Service / tele-communication service The matter is remanded to the original authority to verify whether the service tax has been paid on the taxable service and whether the services were received in the Airoli Unit of the appellant. (b) Works Contract S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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