2016 (7) TMI 1346

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.... respectively passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "CESTAT"), South Zonal Bench, Bangalore [2015 (39) S.T.R. 1019 (Tri.-Bang.)]. 2. The common factual matrix of all the appeals is thus : (a)     The respondent/assessee - M/s. Hyundai Motor India Engineering Private Limited is a 100% Export Oriented Unit (EOU) registered under the Software Technology Parks of India (STPI) for export of computer software and ITES under the category of consulting engineering service. Its basic area of work is providing product designs, modeling and analysis in car engineering etc. The assessee entered into agreements with two car manufacturers in South Korea for providing design and analysis ser....

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....nbsp;   Whether Cenvat credit availed on the input services before payments for the services received? 4.    (a) The first issue is concerned, relying on the judgment in the case of Commissioner of Central Excise, Pune-I v. Eaton Industries Private Limited - 2011 (22) S.T.R. 223 (Tri.-Mumbai) the CESTAT held that relevant date for filing the refund application under Section 11B of Excise Act would be the date of receipt of consideration for services rendered and not the date when the services were provided. Thus, the CESTAT held that the refund claims were within time if the date of receipt of consideration is taken into account. (b)     Then as regards admissibility of Cenvat credit on co....

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....h Notification No. 05/2006-C.E. (N.T.), dated 14-3-2006 and merely relying on the decision of Hon'ble CESTAT, Mumbai in the case of CCE, Pune-I v. Eaton Industries Pvt. Ltd. [2011 (22) S.T.R. 223 (Tri.-Mumbai)]? (2)     Whether CESTAT is correct in holding that the assessee is eligible to claim of refund of Cenvat credit on construction service relying on case of Infosys Ltd. [2014-TIOL-409-CESTAT-BANG]? (3)     Whether the Tribunal is correct in remanding the matter with regard to the claim of refund of Cenvat credit on other services such as courier service, repair or maintenance services, telephone service, rent-a-cab service, management consultant service, chartered accountant service, etc., sin....

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....ntrary to each other. However, the matter was not ended there. In Business Process Outsourcing India Private Limited v. C.C. & S.T., Bangalore - 2014 (34) S.T.R. 364 (Tri.-Bang.), a learned Single Member of the Bangalore Tribunal expressed the view that the date on which consideration was received was relevant for making refund claim. Thereafter in Commissioner of Service Tax, Goa v. Ratio Pharma India Private Limited - 2015 (39) S.T.R. 31 (Tri.-LB), a Single Member of the Tribunal-Mumbai, having found the dichotomy between M/s. Affinity's case (supra) and Business Process Pvt. Ltd.'s case (supra) referred the matter to a Larger Bench. The Larger Bench of CESTAT, West Zonal Bench, Mumbai having noticed the decision of a Division Bench of Tr....