TaxTMI 
TaxTMI 
2021 (1) TMI 139
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....d with jurisdictional service tax authorities. They are primarily engaged in providing services which constitute export of service on which no output service tax is payable which fact is not in dispute. For providing the said services, they have availed various input services on which Cenvat Credit has been availed. Since no output tax is payable, the credit availed by them remained unutilised for which they claimed refund under Notification no. 27/2012 for Quarter ended March 2015. Show Cause Notice dated 14.01.2016 (SCN) was issued wherein certain discrepancies were pointed out. However, no reply to said SCN was filed by the assessee. Consequently, the Ld. Asst. Commissioner passed an ex-parte order dated 17.03.2016 rejecting the refund c....
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....nd should not be denied for procedural reasons when the service tax payment and receipt of service is not in dispute. He also submitted CA certificate in support of said contentions. (v) With regard to the claim of refund on the basis of input service invoice already considered in the previous refund period (quarter ended December 2014), he submitted that the subject refund has been filed on the basis of payments received during quarter ending March 2015 and that payment for input service pertained to both the said period but, however, refund has been correctly claimed as per the prescribed formula. (vi) He also claimed interest for the delay caused in refund process. 5. The Ld.Departmental Representative disputed the refund and submit....