2021 (7) TMI 898

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....ants Shri L. Nandakumar, Authorised Representative, for the respondents ORDER Brief facts are that the appellants are engaged in providing Information Technology Services and are also exporting these services. They availed credit on the service tax paid by them and applied for refund under Rule 5 of Cenvat Credit Rules, 2004 as amended till date. The refund claim was for the period July, ....

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....h, the availment of credit was properly accounted, they omitted to mention the same in their ST-3 returns. The department is of the view that since the said credit has not been shown in the ST-3 returns, the appellants are not eligible for refund of the same. The learned counsel argued that department does not have a case that the appellants are not eligible for such credit. The credit is being de....

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....y rejected. 4. Heard both sides. 5. It is not in dispute that the appellants are eligible for credit to the tune of Rs. 16,93,074/- on the service tax paid by them under reverse charge mechanism on input services availed by them. The only reason for denying the credit is that they have not reflected such availment of credit in ST-3 returns for July, 2013 to September, 2013. The services havi....