2018 (11) TMI 918

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arch,2007 Rs.38,25,253/- 2. April, 2007 to September, 2007 Rs.18,45,587/- Two separate show cause notices were issued proposing to reject the above refund claims. These refund claims were filed under Rule 5 of the Cenvat Credit Rules, 2004 seeking the refund of unutilized cenvat credit availed on input services. The appellant has claimed that the unutilized cenvat credit has resulted as a result of export of services. Two main reasons cited in the show cause notices for rejection are mentioned below: (i) The appellant has exported services falling under 'Management Maintenance or Repair Service'. For the export of such services they have availed the benefit of exemption Notification No.13/2006-ST dated 19.04.2006. Revenue ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd under Rule 5 ibid to be filed at periodicity other than on quarterly basis. In this case he relied on the decision of the Tribunal in the case of AXA Business Services Pvt. Ltd. vs. Commissioner of Service Tax [2017(49) STR 556 (T-Bang.)] and submitted that the stipulation that the claim is to be filed on quarterly basis, is only in the nature of an option given to the assessee to file refund claim. As such he justified the refund claims and prayed that the same may be allowed. 4. Ld. DR submitted that the refund under Rule 5 of the Cenvat Credit Rules, can be sanctioned only subject to the conditions and safeguards specified in the Notification No.5/2006 (supra). One of the conditions specified is that the refund claims are to be fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id. The condition specified in this regard is that the claims for refund are to be submitted not more than once for any quarter in a calendar year. Further, it allows the claims for such refund to be submitted for each calendar month in respect of EOUs. From a reading of the conditions appended to the notification, we are of the view that the claims are allowed to be filed on a quarterly/monthly basis but this condition cannot be read to mean that refund will be payable only if the claims are filed on a quarterly/monthly basis. It is clearly in the nature of an option given to the assessee to file refund claims on a quarterly or monthly basis and failure to do so cannot be a ground for rejection of the refund claim. This view also finds sup....