2017 (1) TMI 1362

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....volved in these two appeals is identical though different impugned orders have been passed vide Order-in-Appeal No.1191/2016 and Order-in-Appeal No.1192/2016 dated 24.8.2016. For the sake of convenience, the facts of the appeal No.ST/21604/2016 are taken. 3. Briefly the facts of the case are that the appellant is engaged in rendering Information Technology Software service and are registered with the service tax department for providing output service. In the course of providing output service, appellant had used various taxable input services and availed CENVAT credit of service tax paid on such input services as per the provisions of CENVAT Credit Rules (CCR) 2004. For the period April 2011 to March 2014, the appellant availed CENVAT cre....

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....the conditions and limitations for claiming such credit as prescribed in Notification No.27/2012 dated 18.6.2012. He further submitted that the application in Form-A along with documents specified in the Notification relating to the quarter for which refund is being claimed shall be filed by the claimant before the expiry of period specified in Section 11B of the Central Excise Act. He further submitted that in view of the decisions in the case of mPortal (India) Wireless Solution Pvt. Ltd. vs. CCE: 2010-TIOL-1486-CESTAT-BANG. and thereafter the Karnataka High Court in the same case has held that Section 11B is not applicable to refund of unutilized CENVAT credit. 6. On the other hand, the learned AR defended the impugned order remanding t....