2017 (2) TMI 569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... February, 2008 03,95,114/- The details for the appeals of assessee are as under:- SI. Nos. Tri. Appeal Nso. Order-in-Appeal Nos. Period Involved Amount of Refund rejected (Rs.) 01. E/2145/2010 107-110-ST/APPL/NOIDA/10 dated 31.03.2010 July, 08 to Sep. 08 04,71,057/- 02. E/2146/2010 107-110-ST/APPL/NOIDA/10 dated 31.03.2010 April 07 to Feb. 08 14,05,076/- 03. E/2147/2010 107-110-ST/APPL/NOIDA/10 dated 31.03.2010 April 08 to June 08 03,34,823/- 04. E/2148/2010 107-110-ST/APPL/NOIDA/10 dated 31.03.2010 Jan. 09 to Mar. 09 02,79,464/- Total       24,90,420/- 2. The issue in all these appeals filed by the revenue and the assessee is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly providing the IT enabled services to their overseas clients. As the respondents were unable to utilise the Cenvat credit taken on inputs and input services utilised in their business of export of IT enabled services, being eligible under Rule 5 of CCR, 2004 read with Notification, applied for refund of the unutilised Cenvat credit. As per the facts on record in Appeal No.E/2653/09 the refund was granted by the adjudicating authority and such grant was upheld by learned Commissioner (Appeals). Whereas, in the other four appeals the refund claim was rejected by the Assistant Commissioner and such rejection was upheld by learned Commissioner (Appeals). 4. Heard the parties. 5. Learned A.R. for revenue have relied on the impugned order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of registration with the Department as a condition precedent for claiming Cenvat credit is concerned, learned Counsel appearing for both parties were unable to point out any provision in CCR, 2004 which imposes such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made, the assessee is not entitled to the benefit of refund, the authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Accordingly, the Hon'ble High Court was pleased to allow the appeal by way of remand with a direction to grant the refund, which is subject to verification of the particulars of input tax credit. 6. Having con....