2017 (1) TMI 1320

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....in dispute is refund claim pertaining to export of services made during the period 24.6.2010 to 6.7.2010.  Original authority vide communication dated 30.6.2011 rejected the claim on the ground that registration certificate was issued on 21.6.2010 to the appellant, whereas all the input services were availed prior to registration and further that the claim is hit by limitation as per Section ....

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....e submissions already made in the cross objections. He placed reliance on Tribunal decision in the case of CST, Chennai Vs Verizon Data Services India P. Ltd.- 2015 (39) STR 522 (Tri.-Chennai) and also Karnataka High Court judgement cited supra. 4.  Heard both sides.  While, it is a fact that number of appellate forums have taken a view that cenvat credit in respect of services and inpu....

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.... and had not followed any Central Excise procedural formalities while clearing such industrial fabrics and this aspect was not disputed by the assessee. Therefore the First Appellate Authority held that the assessee had not fulfilled the several conditions stipulated statutorily such as duty paid nature of the inputs, use of the duty paid inputs in the manufacture of dutiable finished goods to sub....

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....y credit it would accrue only subsequent to the date of the registration with the Department. Even though the assessee claimed exemption on the ground that they had subsequently registered with the Department, as regards the liability as found in the order of adjudication as well as in the order of the Tribunal, we do not find any justifiable ground to accept the plea of the assessee based on the ....