TaxTMI 
TaxTMI 
2016 (9) TMI 377
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....tay application in Appeal No. ST/ 86211/15 is also filed by the Revenue. 2. The fact of the case is that assessee had filed refund claim for Rs. 8,08,569/- on 28/6/2013 for the period April-June 2012, for Rs. 9,77,895/- on 30/9/2013 for the period July- September, 2012 and for Rs. 6,12,128/- on 31/12/2013 for the period October-December, 31/12/2013 under Rule 5 of CCR, 2004 read with Notification No. 27/12-CE(N.T.) dated 18/6/2012 in respect of service tax paid on various input service used for providing output service which were exported. The adjudicating authority rejected all the claims on the ground that latest FIRC is dated 17/4/2012 whereas refund claim w....
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..... 9,77,895/- Ld. Commissioner allowed the refund of Rs. 8,60,629/- however refund of Rs. 1,17,266 rejected on the ground that the same is related to Cenvat credit availed on Rent-a-Cab Service which was excluded from the definition of input service. Being aggrieved by order-in-original assessee filed two appeals bearing No. ST/85446 & 85447/15. Department also filed two appeals, first appeal bearing No. ST/86211/15 against Order-in-Appeal dated 9/2/2015 where under refund of Rs. 5,59,412/- was also rejected vide Order-in-Original dated 31/7/2014 and second appeal bearing No. ST/85612/15 against Order-in-Appeal No. 11/11/2014 whereunder out of the refund claim filed for Rs. 9,77,895/-, which was rejected, ....
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....Management Services, Rent-a-Cab Scheme Operator's Services, Insurance Auxiliary Services, Telecommunication/ Internet Telecommunication Service and Chartered Accountant's Service. He submits that the Cenvat credit is admissible on event management service and insurance auxiliary services as both the services are directly related to providing of output services, he concede that Cenvat credit is not admissible on rent a cab scheme operator's service and excess credit availed on telecommunication internet and C.A. Service. 3.3 Regarding the departmental appeal, he submits that department filed appeal on the ground that refund is time bar for the reason that ....
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....peals) allowed the part refund holding that refund is not time bar. He submits that it is appellant's admission that FIRC were received during the relevant quarter therefore export is completed as on date of FIRC. As per the Section 11B one year period is reckoned from the date of export therefore refund is time bar. 5. We have carefully considered the submissions made by both sides and perused the record. 6. From the overall case, issues to be decided by me arises as under: (a) Regarding the refund under Rule 5 read with Notification No. 27/12-CE(N.T.)whether export turnover shall include the receipt of foreign convertible currency as p....
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....for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for export services for which the provision of service has not been completed during the relevant period; From the aforesaid provision in clause (D) of Rule 5(1) for export turnover of services, one of the element is payment received during the relevant period for export services. In the present case as per the FIRC the payment in convertible foreign currency was received during the relevant quarter therefore the same should be considered as export turnover during the relevant quarter on....
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.... RAIPUR [2011 (21) S.T.R. 300 (Tri. - Del.)] 2. Millipore India Limited Vs CCE, Bangalore 2009 (13) S.T.R. 616 (Tri. - Bang.) Affirmed by Karnataka High Court in 2012 (26) S.T.R. 514 (Kar.) 3. CCE & ST, LTU, Bangalore Vs Micro Labs Ltd. . 2012 (26) S.T.R. 383 (Kar.) 4. CCE, Bangalore-III Vs Stanzen Toyotetsue India (P) Ltd. 2011 (23) S.T.R. 444 (Kar.) 6.2 However as regard the rent-a -cab service and excess credit availed on Telecommunication/Internet Telecommunication Service and Chartered Accountant's services, Ld. Counsel himself conceded that assessee are not entitle for the Cenvat credit therefore same is denied. Since Appeal No. ST/85....