9911796707
TMI Blog2022 (6) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ntent services to clients located outside India. They are registered for various categories of services. Fr providing output services, the appellant used various input services. However, as their output services are exported, they were not utilizing the CENVAT credit availed on the input services. They filed refund claims under Rule 5 of CENVAT Credit Rules, 2004 for refund of the unutilized CENVAT credit on input services consumed by them in exporting services. They filed refund claims for the period April 2010 to June 2010, July 2010 to September 2010, October to December, 2010 and January 2011 to March 2011. The refund claims were rejected by the adjudicating authority on the ground that since the appellant is located in SEZ, they ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no allegation that the appellant has not used the input services or not exported the output services. Further, the application for refund even if filed under the SEZ notification is subject to section 11B of the Central Excise Act, 1944. The appellant has filed the refund under the above provision and ought to have been allowed. 3. The learned AR Shri Arul C. Durairaj supported the findings in the impugned order. 4. Heard both sides. 5. On perusal of records, we find that the only ground for denying the sanction of refund is that the appellant which is an SEZ unit has filed the refund claims under rule 5 of CENVAT Credit Rules, 2004 instead of filing the claim in terms of SEZ Notification No. 9/2009. The relevant portion is as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As far as Service Tax is concerned, the services provided to a developer / SEZ was exempt in terms of Notification 09/2009-ST dated 03.03.2009. The only difference in the mode of exemption was that the service tax was initially paid by the provider and the exemption was claimed by the developer/unit, by way of a refund claim. The ultimate objective was to ensure that 'taxes' are not exported. For this purpose, a procedure has been laid down as per which the SEZ units should get themselves registered with Central Excise and take refund of the taxes paid. It is in this back ground that they are registered with the Central Excise authorities and Notification 9/2009-ST is the procedure prescribed for taking the refunds from the Government. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
