TaxTMI 
TaxTMI 
2016 (6) TMI 473
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....or providing services such as Business Process Outsourcing activities to clients outside India, classifiable under "Business Auxiliary Service". Appellant exported the said services during the period April 2007 to March 2008. They filed a refund claim under rebate Notification No.12/2005 dt. 14.5.2006 on 30.6.2008 which was subsequently withdrawn and again the claim was filed by the appellant under Rule 5 of CCR 2004 on 20.12.2008 for a total amount of Rs. 43,26,527/- for various input services as listed out in internal page 43 of appeal memo which are used in the export of service. The adjudicating authority rejected the refund claim on the ground that since the appellants got registered for the said services only on 19.12.2007, they were ....
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.... is not mandatory for claiming refund of cenvat credit and the limitation under Section 11B is not applicable for the refund of accumulated unutilized cenvat credit. He submits that the rejection of refund claim for the period prior to service tax registration is contrary to the various judicial pronouncements of High Courts and Tribunals. He submits that there is no time limit prescribed for utilization of accumulated input tax credit for payment of output service tax liability. He relied on the following case laws :- (i) mPortal India Wireless Solutions (P) Ltd. Vs CST 2012 (27) STR 134 (Kar.) (ii) J.P. Kenny Ltd. Vs CCE & CST Delhi 2015 (1) TMI 1199 (iii) J.R Herbal Care India Ltd. Vs CCE Noida 2010 (253) ELT 321 (Tri.-Del.) (iv)....
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....taka High Court in the case of mPortal India Wireless Solutions P.Ltd. Vs CST Bangalore 2012 (27) STR 134 (Kar.) has held that refund of cenvat credit cannot be rejected in absence of any specific provisions which prescribe that registration is mandatory for claim of the refund of the cenvat credit which covers the case on hand. 6. With regard to the 2nd issue, the services for which the authority has held that they do not have not any direct nexus for providing the output service, are outdoor catering, transportation of employees, office building maintenance and air travel agency services. Rent-a-cab service is found to be essential for the transportation of the employees in the adjudication order itself. When such a service is not found ....
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.... to entertain the plea of the appellant. Accordingly, this plea with regard to refund claim to the tune of Rs. 2958/- is rejected. 9. The last dispute namely whether the claim is partially hit by time-bar, I find that the learned Commissioner (Appeals) has denied the claim for refund as time-barred for a portion of the claim for refund. I find that with regard to rejection of claim for refund of unutilized credit, it is to be noted that Section 11B of the Central Excise Act with its Explanation thereto indicates that refund includes rebate of duty of excisable goods exported out of India. Therefore, in the present case, the situation is not covered under the situation categorized under Section 11B as this is a case pertaining to claim of r....