TaxTMI 
TaxTMI 
2023 (9) TMI 455
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.... 2010 to March, 2012 by the Refund Sanctioning Authority that travelled up to Commissioner (Appeals) level, who remanded both the matters for de-novo adjudication and with successive rejection order by the Adjudicating Authority vide Order-in-Appeal No. 96/2013 dated 23.07.2013 refusing refunds in the remand proceeding matter again travelled up to this Tribunal level, after Commissioner (Appeals) confirmed both rejection order through a common order on dated 26.09.2019, as referred above, is assailed in this appeal. 2. Briefly stated, facts of the case, as narrated by the Appellant, is that Appellant is a company registered under Companies Act. It was providing Information Technology Software Services (ITSS) and Business Support Services....
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....7) GSTL 422 (Del.), he noted that Appellant had not rendered any specific discernible services, which are taxable so as to entitle it to avail CENVAT Credit; (iii) Export invoices of Appellant did not contain description of the services and abbreviations contained only generic terms like "TS", "DMPK", "CDM" which cannot be equated with any specific activity in terms of service agreement or services as defined under Section 65 of the Finance Act, 1994. 3.1 On these aspects the arguments of learned Counsel for the Appellant is that export invoices clearly indicate that Appellant had provided ITSS which is defined under Section 65(105)(zzzze) read with Section 65(53a) of the Finance Act, 1994 and BSS under Section 65(105)(zzzq) rea....
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....case of Lally Automobiles Pvt. Ltd., cited supra that has upheld by the Hon'ble Supreme Court which he stated to have no relevance to the facts on hand since 'trading activities' which were considered as 'sale' or 'deemed sale' were being dealt in that judgment and the same is unrelated to the case of the Appellant. In citing precedent case laws on the issue of admissibility of CENVAT Credit on export of services in the case of mPortal India Wireless Solution Private Limited reported in 2012 (27) STR 134 (Kar.) that has been followed consistently by this Tribunal in the case of KPIT Cummins Infosystems Ltd. Vs. Commissioner of Central Excise, Pune-I reported in 2013 (32) STR 356 (Tri.-Mumbai), AXA Business Services Pvt. Ltd. Vs. Commiss....
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....Chan.), Sai Adventium Pharma Ltd. Vs. CCE, Cus. & ST, Hyderabad-IV reported in 2016 (45) STR 185 (Tri.-Bang.), M/s. M & G Global Services Pvt. Ltd. vs. Commissioner of CGST & Central Excise, Mumbai reported in 2023 (3) TMI 571 - CESTAT Mumbai, M/s. Quantum Advisors Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Mumbai reported in 2023 (3) TMI 576 - CESTAT Mumbai to support his stand. 4. In response to such submissions learned Authorised Representative for the Respondent-Department Mr. Anand Kumar submitted that those 15 refund applications were initially dealt at Hyderabad unit of the Service Tax Department and after being remanded for de-novo consideration, the same got transferred to Mumbai-III Commissionerate because of centrali....
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....urns including sample returns annexed at page 109 and 112 of the appeal memo are taxable services and only because of the benefits of Notification No. 09/2005-ST was availed by the Appellant that provided exemption for export of services, Service Tax was not payable. However, it was held by Hon'ble Karnataka High Court in the case of mPortal India Wireless Solution Private Limited reported in 2012 (2) STR 134 (Kar.) that CENVAT Credit is available though the export of service is not a taxable service. Further, the findings of the Commissioner (Appeals) that Appellant's case fits into the ratio of Lally Automobiles Pvt. Ltd. judgement is untenable since it was passed in respect of "trading" which is not at all a service as per Article 36....
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.... which is exported without payment of Service Tax would be allowed refund of CENVAT Credit and export without payment of tax cannot be equated with taxable service only because of the fact that such export was made under bond. Further, such provision is made solely for the manufacturer for which it cannot be applied straight away to export of services as explanation appended to it indicates that export of service means a service which is provided as per Rule 6(a) of the Service Tax Rules and 6(a) is brought into the Statute book w.e.f. 01.07.2012 i.e. much after the period under dispute. More importantly appendix to Notification No. 05/2006-CE (NT) permits output service to be exported by following the procedure laid down in the Central Exc....