2016 (9) TMI 587

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....tax paid on various input services in terms of Rule 5 of the Cenvat Credit Rules 2004 read with notification no. 5/2006-CE(NT) dated 14.03.2006, which allows refund of accumulated Cenvat Credit availed on input services, utilized for providing output services which were exported. The said refund claim was rejected by the Assistant Commissioner vide his order dated 18.09.2013 on the main ground that the services rendered by the assessee did not amount to export of services. There were other reasons relatable to production of documents, etc., which were also adopted by Assistant Commissioner for rejection of the refund claim. 2.  On appeal against the said order, Commissioner (A) set aside the same by observing that the refund claim w....

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....5780/2014-CU(DB). dated 28.02.2014 in ST/819/2008 granted in favour of the respondent for the export of its services for the period 19.04.2006 to 28.02.2007 that the matter is tagged by the Supreme Count along with connect matters and the same is under review. They argued that the avertments made in the Appeal that the refund order granted to the respondent is not proper and legally correct on the grounds that the Department has gone into further appeal before the Commissioner (A) against the service tax refund granted by the appellant regarding the same grounds is not justifiable since the periods involved are different with different export conditions; that the fact that the proceeding of the civil appeal D No, 21301 of 2015 filed by the ....

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....dated 23.09.2014 and Misc order No. ST/18/2011  dated 9.11.2011 as reported in 2014 (36) STR 766 (Tri-Del) (Microsoft Corporation (I) Pvt. Ltd. Vs. Commissioner). While admitting the appeal the Supreme Court passed the following order: " Delay condoned. Admit. Tag with SIP (C) No, 29712/2014" In view of the filing of the above SLP, the department's stand is evident and moreover, as the question of law with regard to the ascertaining the qualification of the services so rendered as export of services is still open the other judgments, including the judgment given by the Hon 'ble CESTAT in the case of the Respondents, cannot be made applicable in the instant case. Accordingly, keeping in mind that durin....