TaxTMI 
TaxTMI 
2016 (5) TMI 180
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....rvice tax department and they are operating from two premises. They are also engaged in providing engineering services like process, piping layout, electrical, instrumentation, mechanical, structural and safety for projects in the offshore oil and gas business and the entire quantum of services rendered to clients situated outside India. The services provided by the appellant qualifies as 'export' in terms of Export of Service Rules, 2005. The service tax paid on input services used for providing export services remain unutilized as services are allowed to be exported without payment of tax. The refund claims were filed under Rule 5 of CCR 2004. The adjudicating authority while passing the OIO have rejected the some of the refund cl....
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....ized cenvat credit. In support of his submission, he relied on the decision of the Tribunal in the case of Clearpoint Learning Systems (I) Pvt. Ltd. Vs CCE Pune - 2015 (37) STR 149 (Tri.-Mum.). 4. On the issue of ineligible input service, he submits that the learned Commissioner (Appeals) has observed that the input services in relation to Customs Clearing Services is not directly used for providing output service, and therefore, it does not qualify as an eligible input. In this regard, he drew my attention to para 8.6 of the OIA. He submits that ld. Commissioner (Appeals) relied on judicial decisions which are mainly in the context of the manufacture and it is not the case of the appellant. He vehemently objects to the findings of the lea....
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....imitation. Ld. A.R relied on the findings of Commissioner (appeals) and also relied on the judicial decisions which have been discussed in the OIA at para 7.1. 5.2 Regarding the issue of ineligible input service, he relied on the Hon'ble Supreme Court decision of Maruti Suzuki Ltd. Vs CCE Delhi -2009 (240) ELT 641 (SC) and Tribunal's Larger Bench decision in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). 6. Heard both sides and perused the records. I find that the assessee is engaged in the export of services. Cenvat credit in respect of unutilized input credit was accumulated in the record of the assessee. When refund thereof was claimed, the said was disallowed by the adjudicating authority. 7. Th....
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....ot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Acco....