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2019 (11) TMI 384

..... ax - Rule 5 of CCR, 2004 and Notification No.27/2012-CE (NT) dated 18.06.2012 - denial of refund claim on the ground of non-registration - denial also on the ground that copy of input invoice not available, ineligible input credit taken, address mentioned in the invoices is not in ST-2 and CENVAT debit towards refund claim is not done to the extent of ₹ 15,40,950/-.. Denial of refund on the ground of non-registration - HELD THAT:- The denial of CENVAT credit on the ground of non-registration is not sustainable in law in view of the decision of Hon’ble Karnataka High Court in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT]. The said decision has b .....

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..... Services, Business Support Services and Information Technology Software Services classifiable under Section 65B(44) of the Finance Act, 1994. The appellant had filed refund claim of ₹ 4,36,74,859/- for the period July 2016 to September 2016 seeking refund of unutilized and accumulated CENVAT credit of Service Tax paid on various input services availed by them which were used in providing output services exported without payment of Service Tax under Rule 5 of CCR, 2004 and Notification No.27/2012-CE (NT) dated 18.06.2012. The Original Authority has sanctioned refund of ₹ 4,17,82,099/- and rejected the claim of ₹ 18,72,960/- vide the OIO No.46/2018 dated 11.04.2018 on the following grounds: Copy of input invoice not availab .....

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..... aka High Court has held that there is nothing in CCR, 2004 to restrict taking of credit only for services received after the date of registration. He further submitted that the decision of the Hon ble Karnataka High Court has been followed by the Tribunal in the following cases: Cyquator Media Services P. Ltd. Vs UOI, 2018 (10) GSTL 297 (All.). Principal Commissioner Vs Affiliated Computer Services, 2018 (10) GSTL 181 (All.) Commissioner of Service Tax-III, Chennai Vs CESTAT, Chennai, 2017 (3) GSTL 45 (Mad.) 4.1. He further submitted that once the credit is not disputed at the proper forum, the refund processing authority cannot adjudicate on the eligibility of the credit. With regard to second issue of denial of CENVAT credit on KKC, the L .....

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..... 6) 4.2. He further submitted that the CENVAT Credit Rules makes it clear that KKC is eligible credit for the service provider. He also referred to the relevant chapter of the Finance Act, 2016 and also the speech of the Finance Minister for Budget 2016-17 where the Finance Minister has stated as under: I propose to impose a Cess, called the Krishi Kalyan Cess, @ 0.5% on all taxable services, proceeds of which would be exclusively used for financing initiatives relating to improvement of agriculture and welfare of farmers. The Cess will come into force with effect from 1st June 2016. Input Tax credit of this Cess will be available for payment of this Cess. 4.3. He further submitted that the impugned order has rejected the refund on KKC on en .....

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