TaxTMI 
TaxTMI 
2015 (11) TMI 905
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....services. Under the provisions of Rule 5 of the CENVAT credit rules, in order to promote exports, provision had been made that such accumulated credit can be refunded to the exporter subject to the conditions as provided. Notification No. 5/2006C.E. (N.T.) dated 14/3/2006 provides the conditions, requirements and limitations for the obtaining refund of such accumulated input tax credit. According to the said notification refund of CENVAT credit shall be allowed in respect of inputs & input service used in the manufacture of final product cleared for export under Bond or letter of undertaking, for input or input service used in providing output service which had been exported, without payment of service tax. The appendix to the notification ....
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....the claim relates. It is further provided that refund of unutilised input service credit will be restricted to the extent of the ratio of export turnover to the total turnover for the given period. Further provided that the refund claim be filed within the limitation prescribed under Section 11B of the Central Excise Act. 3. In view of the representations made by trade and of the service provider, being the difficulties faced in obtaining refund from the Department, the Board appreciating the difficulties, have issued Circular No. 120/01/2010ST dated 19/1/2010, wherein the reasons for delay having been identified like-exercise undertaken by the adjudicating authority as to the nexus in respect of the inputs or input service with the output....
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.... the provision of service exported, it should be considered as eligible input service. In the case of BPO or call centres the services directly related to the export business are renting of premises, right to use the software, maintenance and repair of equipment, telecommunications etc. Further services like outdoor catering or rent a cab for pickup and dropping of its employees to office would also be eligible for credit on account of the fact that these offices run on 24 X 7 basis and as such transportation and provision of food for the employees are necessary, which the employer has to provide to its employees to ensure that output services are provided efficiently. Further it is provided that in view of the larger manpower required by B....
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....rvice tax paid, total export during the period for which refund is claimed, total of domestic clearances during the period for refund, and total amount of input credit claimed as refund. The declaration be certified by a person authorised by the board of directors or the proprietor or partner as the case may be. It is further prescribed that where refund is more than Rs. 5 lakhs, the declaration should also be certified by the Chartered Accountant who audits the account of the exporter for the purposes of Companies Act or under the Income Tax Act, as the case may be. Further provision is made that the Asst. Commissioner or Dy. Commissioner may after verification of the fact that the input credit has been correctly claimed, sanction the refu....
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....rting 100% of the services, and, only if it is noticed subsequently that the exporter had provided services domestically, the proportional refund to such extent can be demanded back from him. As regards the incomplete invoices, the Department shall take a liberal view in view of the various judicial pronouncements. It is further stated that strict correlation is not required in case of refund under Rule 5. The refund shall be allowed if the input service has nexus with the service/goods exported. Further provided that Chartered Accountant's certificate should clearly bring out the nature of the service and this will assist the officer in taking a decision. Further the Revenue Officers were directed to implement the directions with immed....
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....pons (Sodexo) is allowable, as provided to ensure canteen facility for employees. Learned Counsel for the appellant urges, some invoices are missing or were missing, which may be allowed to the extent of invoices as available. It is further urged that the adjudicating authority have not applied its mind and rejected the refund in a summary manner without following the mandate of law and the instructions of the CBEC issued from time to time, more specifically vide Circular No. 120/01/2010-ST and accordingly prays to remand the matter for a fresh decision in accordance with law. 5. The learned A.R. relies on the impugned order passed by the Commissioner (Appeals) who have been pleased to uphold the disallowance of the part refund, upholding ....