TaxTMI 
TaxTMI 
2023 (3) TMI 446
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....t of Rs. 24,03,260/- is upheld. 5.2 Appeal No. V2(A-I)/136/CGST/MS/ 2018-19 is disposed of in the said terms." 2.1 The appellant providing "Banking and other financial services". They filed two refund claim of RS. 14,44,091/- for the period April 2005 to Dec. 2005 and Rs. 38,44,130/-for the period from January 2006 to September 2006 with the erstwhile Service Tax Commissionerate on the ground that they were not in a position to utilize the cenvat credit of the duty service Tax taken on input services used in providing output services exported without payment of service tax. Both the claims were rejected vide two O-I-Os dated 03.04.2007 and 06.08.2007. Aggrieved appellant filed the appeal to Commissioner (Appeal) which were rejected by order in appeal dated 06.05.2010 2.2 Against O-I-A dated 06.05.2010 preferred an appeal in the CESTAT, West Zonal Bench, Mumbai. The Hon'ble CESTAT, West Zonal Bench Mumbai vide order A/1401/15/STB dt. 13.05.2015 remanded the matter to original authority observing as follows: • Claimant was eligible to avail the Cenvat credit of the input services for the period prior to 14.03.2006 and being elig....
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....eflected in the ST-3 return is unsustainable. In view of the decisions in case of • Broadcom Research Pvt Ltd [2016 (42) STR 79 (T-Bang)] affirmed at [2016 (43) STR 321 (Kar.)] • Jagdamba Polymers Ltd. [2010 (253) ELT 626 (Tri. Ahmd.)] • Morning Star India Pvt Ltd [2017-TIOL-3942- CESTAT-Del] • Serco Global Services Pvt Ltd [2015 (39) STR 892 (Tri. Del.)] • Appellants couldn't have filed revised returns for the period April 2005 to March 2006 since the time limit for filing revised returns had already lapsed. • In the impugned order has held that there is a time limit for availing the cenvat credit. The time limit for availing the cenvat credit has been introduced only from Financial Year 2014-15 onwards and prior to the said period there was no restriction / outer limit on availing the Cenvat credit. • Refund of unutilised cenvat credit cannot be rejected merely on the ground that the same is not reflected in the service tax return. • The Appellants have availed the cenvat credit in the books of accounts and in the Cenvat credit register maintai....
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.... output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Cu....
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...., thus implying that the claimant did not have any unutilized Cenvat credit lying in their account by the end of March'2006. The Cenvat details as filed by the claimant at para 5 (page 5) of the ST-3 return for the period April'2006 to September 2006 is reproduced below: 5. Credit details for Service Tax provider/recipient. (A) Cenvat Credit details Details of Credit April May June July August September [1] [2] [3] [4] [5] [6] [7] Opening Balance 242,771 Credit availed on inputs Credit availed on capital goods Credit availed on input services 242,771 2,78,062 165,760 390,034 1,600,56 7 170,857 Credit received from input service distributor Total credit availed 242,771 520,833 686,59 3 1,076,627 2,677,194 2,848,051 Credit utilized towards payment of service tax &nb....
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....Court of Bombay. Their Lordships rejected the contention of the Revenue by holding as under :- "9. The above finding of the CESTAT cannot be faulted because substituted Rule 5 of the Cenvat Credit Rules, 2004 does not make any distinction between exports made prior to 14-3-2006 or after 14-3-2006. In other words, as per the substituted Rule 5 refund of unutilized cenvat credit in respect of exports effected in the past is available to the manufacturer as well as provider of output service. Proviso to Rule 5 as it stood prior to the amendment on 14-3-2006 clearly provides that refund of unutilized credit is available to the manufacturer as also by the provider of output service subject to the conditions set out therein. As noted earlier the appellant fulfills all other conditions. Thus, reading the Rule 5 as it stood prior to its amendment, as a whole, it is evident that refund of unutilized credit is allowable not only to manufacturers but also available to providers of out put service." 12. In our considered view, an identical issue and in respect of the ve....
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....to the Superintendent of Central Excise at the time of filing of return for the first time or the 31st day of January, 2008, whichever is later, a list in duplicate, of- (i) all the records prepared or maintained by the assessee for accounting of transactions in regard to,- a. providing of any service, b. receipt or procurement of input services and payment for such input services; c. receipt, purchase, manufacture, storage, sale, or delivery, as the case may be, in regard of inputs and capital goods; d. other activities, such as manufacture and sale of goods, if any. (ii) all other financial records maintained by him in the normal course of business; Thus appellant could have produced any of the record as above to claim the refund of CENVAT Credit as per Rule 5. 4.6 Appellant has in support of the contention raised by them relied on the decisions, wherein following has been held:- Broadcom Research Pvt. Ltd. [2016 (42) STR 79 (Tri. Bang.)] affirmed at [2016 (43) STR 321 (Kar.)]- "6. The next ground is that Cenvat credit shown in the ST-3 returns....