2021 (7) TMI 661

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....t to the extent of Rs. 10,16,750/-. 2. Briefly the facts of the present case are that the appellant is registered with the Service Tax Department for providing services under the category of Management or Business Consulting, Maintenance or Repair Services, Telecommunication Services and Information Technology Software Services. Appellant filed refund claim of input service tax credit being used for export under Notification No.27/2012-CE dt. 18/06/2006 for the period April 2016 to June 2016 claiming refund amount of Rs. 61,12,787/-. After following the due process, the original authority sanctioned the entire refund vide Order-in-Original No.42/2018-19 dt. 30/01/2019. Department challenged the said Order-in-Original sanctioning the refu....

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....s Vs. CCE [2008(183) ELT 225 (SC)] b. CCE Vs. Suresh Synthetics [2007(216) ELT 662 (SC)] c. CCE Vs. Gas Authority of India [2008(232) ELT 7 (SC)] d. CCE Vs. Toyo Engineering India Ltd. [2006(201) ELT 513 (SC)] e. CCE Vs. Champdany Industries [2009(241) ELT 481 (SC)] f. GTC Industries Ltd. Vs. CCE [1997(94) ELT 9 (SC)] g. CCE Vs. Brindavan Beverages [2007(213) ELT 487 (SC)] 4.2. Learned consultant further submitted that the impugned order failed to consider the point that under refund proceedings, eligibility to credit cannot be questioned and this is a settled law and for this, he placed reliance on the following decisions: - a. Warburg Pincus India Pvt. Ltd. Vs. CCE [2020 TI....

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....er submitted that this issue has been considered and has been held in favour of the assessee in many decisions. For this he relied upon the following decisions:- a. Sarita Handa Exports (P) Ltd. Vs. CCE [2016(44) STR 654 (Tri - Chandigarh)] b. Reliance Industries Ltd. Vs. CCE [2016(45) STR 383 (Tri. Mum.)] c. JP Morgan Services (I) Pvt. Ltd. Vs. CST [2016(42) STR 196 (Tri. Mum.)] d. Carrier Air Conditioning & Refrigeration Ltd. Vs. CCE [2016(41) STR 824] e. CCE, Bhavanagar Vs. Nirma Limited [2012 (277) ELT 207 (Tri. Ahmd.)] f. CCE&ST, LTU Vs. Lupin Ltd. [2012(285) ELT 221 (Tri. Mum.)] g. Pepsico India Holdings Pvt. Ltd. Vs. CCE [2012-TIOL-2045-CESTAT-BANG] h. Idea Cellu....

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....ce of removal; but excludes,- (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) Service of general insurance busi....

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....s electrical works and modernisation of premises and it was not getting a new building constructed. Further I find that the circular No.943/4/2011-CX dt. 29/4/2011 provides that if the input services used for repair or renovation of the factory or the office, then cenvat credit is allowed and is covered by the definition of input service. Further I find that since the appellants are engaged in export of software services wherein the human resource and infrastructure facility is availed in order to provide export of service and the services in dispute in the present case was essential for rendering export of service. Further I find that in the case of Musaddilal Projects Ltd. Vs. CCE,C&ST, Hyderabad [2017(4) GSTL 401 (Tri. Hyd.)] cited supra....