2014 (4) TMI 325

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....nformation Technology Software Service and Consulting Engineers Service. Applicants filed a refund claim of Rs.3,47,49,620/- for the period 16.05.2008 to 31.3.2010 on 24.4.2012 under the provisions of Rule 5 of the Cenvat Credit Rules, 2004 in respect of accumulated credit of service tax paid on taxable services on the ground that such services were received in providing export output service. The adjudicating authority allowed the refund of Rs.3,43,86,025/-. Revenue reviewed the order and filed appeal before the Commissioner (Appeals) challenging grant of refund on merits as well as time bar. In the impugned order the Commissioner (Appeals) allowed the appeal filed by Revenue and directed the applicant to pay Rs.2,92,64,976/- alongwith int....

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....he refund claim of service tax paid on such services on 24.4.2012. The applicants failed to show that the services received in the year 2008-2010 are used in providing the output services which were exported in 2011-2012. 9. Revenue heavily relies upon the decision of the Hon'ble Karnataka High Court in Shell (I) Markets Pvt. Ltd. vs CCE, Bangalore reported in 2012 (278) ELT 50 (Kar) and the decision of the Tribunal in Kbace Tech Pvt Ltd. vs CCE, Bangalore reported in 2010 (18) STR 281 (Tri-Bang). 10. We find that the admitted facts are that the applicants filed refund claim on 24.04.2012 in respect of the credit availed on the input services received during the period 16.5.2008 to 31.3.2010. As the applicants are claiming refund of t....