2015 (12) TMI 493

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....of refund of service tax paid on input services in case of the exports made by the assessee namely M/s Movik Networks India Pvt. Ltd. (hereinafter referred to M/s MNIPL for short). 4. The Revenue/Department in their appeal plead that refund of Rs. 4,16,149/- granted to M/s MNIPL out of Rs. 5,48,556/- is not valid and M/s MNIPL are not entitled to the said refund. The department is mainly arguing that M/s MNIPL got it registered on 3.7.2008 whereas they are claiming refund of service tax paid for the input services even for the month of June 2008. M/s MNIPL counter-argue that they have filed application for registration within one month of the date when the "Information Technology Service" came into service tax net; the service tax was liab....

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....n rejected by the Commissioner (Appeals) also, she cites the definition of "input services" given under Rule 2(l) of Cenvat Credit Rules, saying that all these input services would be covered under the said definition, therefore, their claim of service tax on input services is sustainable. 8.1. After considering all the facts on record and submissions of both sides, I am of the view that M/s MVIPL are entitled to full amount of refund of Cenvat Credit for all the input services in question. The total amount of refund claimed by M/s MNIPL is Rs. 5,48,556/- which is admissible to them as per the law of Service Tax, when definition of "input service" as given under Rule 2(l) of the Cenvat Credit Rules, 2004 is very clear. To make matter clear....