2015 (11) TMI 466

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.... connection with acquisition of Peguform Holding, Germany by one of the subsidiaries of the appellants namely, M/S. Forgu GmbH, Germany. After receiving necessary reports of due diligence, the appellants provided their advice to M/s Forgu GmbH Germany regarding the acquisition. The input services thus provided by M/s. PWC and received by the appellants was exported by appellants to M/s Forgu, GmbH, Germany, under Business Support Services in terms of the agreement entered between the parties. For the input services provided by M/s.PWC to the appellants as stated above, they raised upon the appellants and charged service tax thereon. The appellants took credit in respect of these input service under the Cenvat Credit Rules, 2004. As the appe....

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....authorities below have rightly rejected the refund claim for the reason that the input invoices submitted by the appellant pertains to period prior to the period of refund claim. That as per paragraph 4 of the above notification, the refund is allowed only in those circumstances where a manufacturer or provider of output service is not in a position to utilise the input credit or input service credit allowed under Rule 3 of the said rules against goods exported during the quarter or month to which the claim relates (hereinafter referred to as 'the given period'.). As the appellant has taken Cenvat credit prior to claim period the appellant is not entitled to get refund against those input invoices which does not cover the claim peri....

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....ould be granted if otherwise in order. Such exporters may be asked to file a declaration to the effect that they are exporting 100% of their services, and only if it is noticed subsequently that the exporter had provided services domestically, the proportional refund to such extent can be demanded from him" 6. The Ld. counsel further relied on the judgement reported in CCE, Mysore v. Chamundi Silks Textiles Ltd will stop, 2010 (20) S. T. R. 219 (TRI Bang) and submitted that the appellant is eligible for refund of the service tax credit paid by them on the input service irrespective of the period when the credit was taken. 7. I have carefully considered the submissions made from both sides and perused the records. For the services provided....