2020 (3) TMI 1342

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.... 2. Briefly stated the facts of the case are that the appellants are engaged in providing services to their parent company namely, JFE Steel Corporation, Japan. From time to time the appellant filed cash refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-C.E., dated 18-6-2012. The present Appeal No. ST/60549/2019 relates to cash refund amount of Rs. 20,54,610/- for the period April to June, 2016 and July to September, 2016. Appeal No. ST/61046/2019 relates to the amount of Rs. 8,70,609/- for the period April to June, 2017. Alleging that the services provided by the appellant to their parent company is not an 'export service', and since fall under the scope of 'intermedi....

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....ny sales order nor they were involved in clearing or forwarding activities or supervising them or facilitating them in any manner. The appellants are also not engaged in providing after sale service, technical support or guarantee for and on behalf of its parent company to its customer located in India or abroad. It is his contention that therefore denying the cash refund of the accumulated Cenvat credit used in export of service for period in dispute is contrary to the laid down precedents by this Tribunal in following cases :- (i)      Radhasoami Satsang Saomi Bagh v. CIT - 1992 (193) ITR 321 (SC) = 60 Taxman 248 (SC) (ii)    C.I.T. v. Excel Industries Ltd. - (2013) 38 Taxmann.com ....

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....JFES from India shall be as follows :- (1)     Carrying market research and collecting information about the Territory in relation to steel sector; (2)     Providing general information about social and economic environment about the Territory in relation to steel sector; (3)     Providing assistance to JFS on marketing & promotion of JFES products; (4)     Any incidental activities in relation to above activities." 7. It is also not in dispute that according to the said service agreement, the appellants had undertaken research activity related to the market scenario of steel sector in India and supplied the same to th....

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....f the accumulated Cenvat credit for the intervening period, in our opinion, is bad in law. Consequently, the impugned orders are set aside and the appeals are allowed with consequential relief, if any, as per rule. (Operative portion of the order pronounced in Court) 9. [Per : Sanjiv Srivastava, Member (T)]. - I have seen the order as per the Learned Member (Judicial) and have no difficulty in concurring with the same, and I concur with it completely. However I would add as follows to the order of Learned Brother while concurring with the same. 10. The present issue is in respect of the refund claims filed in terms of Rule 6 of the Cenvat Credit Rules, 2004 as amended from time to time. The said rule provides for the refu....