2019 (7) TMI 1185

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....cate, appeared for the assessee and Shri. S. Govindarajan, Ld. AR, appeared for the Revenue. 3.1 It is the case of the assessee that the assessee is engaged in providing data analytics and information technology services to its customers located outside India and by virtue of having fulfilled the conditions as per Rule 6A of the Service Tax Rules, 2004, it assumed that the output services qualified to be export of services. Accordingly, in order to avail input services and CENVAT Credit of Service Tax, it made applications for refund of Service Tax and Krishi Kalyan Cess paid on input services under Rule 5 ibid and also took shelter under Notification No. 27/2012-C.E.(N.T.) dated 18.06.2012 (for the periods from January 2017 to March 201....

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.... (iii) The condition at paragraph 2(h) of Notification No. 27/2012 (supra) was applicable only during the period prior to the G.S.T. regime since G.S.T. has done away with the filing of ST-3 return; (iv) The appellant had reversed the equal amount of CENVAT Credit from its Books of Account, which was also submitted as proof along with the refund claim; (v) There was no provision in ACES system to debit the value of refund claim in the CENVAT balance during the relevant period; (vi) There being no Service Tax return required to be filed, it had reversed the refund from its GSTR-3B filed for the month of April 2018; 4.2 Ld. Advocate also referred to the C.B.I.C. Circular No. 58/32/2018-G.S.T. dated 04.09....