2019 (11) TMI 384

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.... the Service Tax Department under the categories of 'Maintenance or Repair Services', Management or Business Consultant's Services. Business Auxiliary Services, Business Support Services and Information Technology Software Services classifiable under Section 65B(44) of the Finance Act, 1994. The appellant had filed refund claim of Rs. 4,36,74,859/- for the period July 2016 to September 2016 seeking refund of unutilized and accumulated CENVAT credit of Service Tax paid on various input services availed by them which were used in providing output services exported without payment of Service Tax under Rule 5 of CCR, 2004 and Notification No.27/2012-CE (NT) dated 18.06.2012. The Original Authority has sanctioned refund of Rs. 4,17,82,099/- and ....

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.... condition to take the CENVAT credit as per CCR, 2004 and this has been held in the case of mPortal India Wireless Solution Pvt. Ltd. Vs CST, 2011 (9) TMI (450) wherein the Hon'ble Karnataka High Court has held that there is nothing in CCR, 2004 to restrict taking of credit only for services received after the date of registration. He further submitted that the decision of the Hon'ble Karnataka High Court has been followed by the Tribunal in the following cases: • Cyquator Media Services P. Ltd. Vs UOI, 2018 (10) GSTL 297 (All.). • Principal Commissioner Vs Affiliated Computer Services, 2018 (10) GSTL 181 (All.) • Commissioner of Service Tax-III, Chennai Vs CESTAT, Chennai, 2017 (3) GSTL 45 (Mad.) 4....

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....pect of Krishi Kalyan Cess on taxable services leviable under Section 161 of the Finance Act, 2016 (28 of 2016) shall be utilized only towards payment of Krishi Kalyan Cess on taxable services leviable under Section 161 of the Finance Act, 2016 (28 of 2016)" 4.2. He further submitted that the CENVAT Credit Rules makes it clear that KKC is eligible credit for the service provider. He also referred to the relevant chapter of the Finance Act, 2016 and also the speech of the Finance Minister for Budget 2016-17 where the Finance Minister has stated as under: "I propose to impose a Cess, called the Krishi Kalyan Cess, @ 0.5% on all taxable services, proceeds of which would be exclusively used for financing initiatives relating to improvemen....