2022 (2) TMI 855

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.... by the Customs Excise and Service Tax Appellate Tribunal. (hereinafter referred to as 'the tribunal' for short). 2. Facts leading to filing of this appeal briefly stated are that the respondent is registered under the Service Tax Act and is engaged in providing Information Technology Certificate Services and in export of the same. The respondent filed the refund claim in respect of unutilized CENVAT credit of service tax said to have been paid by it on input service claimed to have been used by them during the period in question viz., August 2008 to September 2008, October 2008 to December 2008 and January 2009 to march 2009. The aforesaid claims were filed on 31.08.2009, 07.09.2009 and 14.09.2009. Show cause notices were issued t....

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.... 14.03.2006. On the other hand, learned counsel for the respondent submits that the question urged by learned counsel for the revenue is no longer res integra and has been decided by two division benches of this court in 'MPORTAL INDIA WIRELESS SOLUTIONS P. LTD. VS. CST, BANGALORE, 2012 (27) STR 134 (KAR.) and 'COMMISSIONER OF S.T.BANGALORE VS. TAVANT TECHNOLOGIES INIDA PVT. LTD.', 2016 (43) S.T.R. 57 (KAR.).   5. We have considered the submissions made on both sides and have perused the record. An assessee is required to fulfill the conditions mentioned in Rule 5 of CENVAT credit Rules, 2004, which reads as under: Rule 5.Refund of CENVAT credit. - Where any input or input service is used in the manufacture of final p....