2019 (6) TMI 1599

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....redit Rules, read with Notification No.5/2006-CET (NT), whether without issue of show cause notice for denying claim of export of service and whether the Commissioner is justified in remanding the matter back to the Adjudicating Authority for determination of the question of export of service under the provisions of 'place of provisions of service rules 2012'. 2. Heard the parties. 3. The brief facts are that the appellant is, inter alia, engaged in the provision of credit management services ('impugned services'). The scope of impugned services includes assessment of credit worthiness of a client's customers (Business Information Reports) and taking legal action against client's customers in case of payment default (Debt Collection s....

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.... the overseas clients since 1995. The Appellant entertained a bona fide belief that the rendition of impugned services qualifies as export. Undisputedly, the details of such exports were duly declared in the return filed in Form ST-3 since inception. It is pertinent to highlight that the appellant has adopted this stand since 1995. The Revenue at no juncture, whether prior to or post the onset of negative list regime, has expressed any doubt on taxability of impugned services. Section 73 of the Finance Act allows the revenue to raise demand of service tax short paid or short levied. Non-invocation of the same in the instant case implies that the same cannot be disputed now. Rule 5 of the Credit Rules allows refund of cenvat credit attributa....

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....ut issuing a show cause notice of the intended disallowance of a claim, the same cannot be done legally as the issue of valid show cause notice is a sine quo non for assuming jurisdiction, to pass an adjudication order. In the facts of the present case, it is an admitted fact that the appellant has been engaged in similar activities, wherein they provide credit report on worthiness of the buyer of the product manufactured by the seller /principal, who are located outside India. The appellant has also brought on record several adjudication orders for the period July, 2014 to March, 2016, wherein under the similar facts and circumstances, cenvat credit has been refunded and the status of export of service is accepted by the Department, which ....