TMI Blog2019 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in sanction. Otherwise also unutilised Cenvat Credit is an amount which is lying with the assessee itself as contrary to the excise duty or service tax paid to the department - To my opinion, this could have been the reason for Rule 5 to be silent about any scope of providing interest while refund of unutilised Cenvat Credit. In the decision of High Court of Bombay titled as AFFINITY EXPRESS INDIA PVT. LTD. VERSUS COMMISSIONER [ 2016 (2) TMI 1265 - BOMBAY HIGH COURT] it was held that export of services is not, specifically, covered by any of the sub-clauses of Clause (B) of explanation of Section 11B of Central Excise Act, 1944, as applicable to service tax vide section 83 of Finance Act. Appeal dismissed - decided against appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in terms of Board Circular No. 1013/1/2016-CX dated 12.01.2016. However refund of ₹ 8,96,230/- was rejected as being not related to the output services of the appellant. Being aggrieved thereof an appeal was preferred before Commissioner (Appeals) who vide order-under-challenge bearing No. 115/2018 dated 29.06.2018 has modified the order of original authority by holding that refund even with respect to banking and financial services, clearing and forwarding services, renting of immovable property services and event management services is also applicable. However, the refund claim with respect to providing legal services and travel related services was denied. Resultantly, the order in original was modified to the extent that rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt initially has sanctioned the said refund claim except for an amount of ₹ 8,96,230/-. The first appellate authority i.e. Commissioner (Appeals) sanctioned it further except for the amount of ₹ 1,67,870/- where ₹ 14,958/- is qua the Cenvat Credit for providing professional services and ₹ 21,324/- is for providing travel relevant services and ₹ 1,31,588/- is for providing legal services. The appellant has claimed three of these services also to be the input services which are covered in the inclusive part of the definition of input service in Rule 2 of Cenvat Credit Rules, 2004. 6. No doubt, any service if is used for providing an output service by the service provider, the same is eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11BB along with few other of Central Excise Act is applicable to the matters of providing services. Impugned refund claim is for unutilised Cenvat Credit and is exclusively dealt with Rule 5 of Cenvat Credit Rules, 2004, as different from the refund claim of excised duty or service tax paid. Section 11BB of Central Excise Act talks about the interest on delayed refund but it is applicable to such refund where any excise duty or by virtue of Section 23 of Finance Act, any amount of service tax has been ordered to be refunded. 9. Apparently and admittedly, the refund claim of unutilised Cenvat Credit is neither the refund of excise duty nor of the service tax paid. Applicability of Section 11BB of the Act is, therefore, opin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
