TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 476
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....f Rs.1,22,29,342/- to the Appellant for the period from April, 2012 to March, 2016 through four Ordersin- Original that got confirmed by the Commissioner (Appeals) in his above two referred orders passed on date 09.06.2017 and 02.03.2020 to the disadvantage of the Appellant who claimed refund of unutilised credit accrued from export of services. Appellant has assailed the same in these appeals. 2. Facts of the case, in a nutshell, is that Appellant is an exporter of Information Technology Software Services to overseas clients and the said exports were undertaken without payment of Service Tax. In the process it had accumulated CENVAT Credit on Service Tax liability discharged under reverse charge mechanism on the services procured from out....
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....ed that the new Rule introduced by substituting Rule, 5 does not require the kind of correlation between exports and imports services and the same Circular is binding on the Adjudicating Authority as well as Commissioner (Appeals) and, therefore, the order passed by Commissioner (Appeals) to the extent of rejection of credits is required to be set aside. His further submission is that there is plethora of decision pronounced by this Tribunal viz. Siemens Technology & Services Pvt. Ltd. vide Final order No. A/87465- 87468/2019 dated 30.08.2019, Siemens Healthcare Pvt. Ltd. Vs. CCGST & CE reported in 2023 (5) TMI 865 - CESTAT MUMBAI, M/s Keva Fragrances Pvt. Ltd. Vs. CCE reported in 2022 (3) TMI 271 - CESTAT MUMBAI, LRN Technology And Content....
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....ailing CENVAT Credit and in the same conditions, name and address of the service provider is mentioned as a mandatory requirement but there is no stipulation that address must be the registered address of Appellant, for which credit cannot be denied on that ground. 5. We took note of submissions and gone through the written notes as well as relied upon case laws. Without going into further analysis of the fact, we would like to reiterate the relevant portion of the finding made by this Tribunal in respect of Appellant's own case for its earlier period. Para 6 and 7 of the said order are reproduced hereunder for better clarity: "6. In the case in hand, the department has not disputed the fact regarding exportation of the output service by....
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.... of the view that such a proceeding is a pre-requisite for denial of credit and we would prefer to reproduce the logic cited in the case of M/s Keva Fragrances Pvt. Ltd. Vs. CCE reported in 2022 (3) TMI 271 - CESTAT MUMBAI, to substantiate the views taken by CESTAT, the relevant para of which reads as hereunder:- "4.7 From the reading of the provisions of Rule 14 it is quite evident that if for a moment it is accepted that certain credit were wrongly or erroneously taken by the appellant contrary to the provisions contained in Rule 3 and 4 of the said Rules, then the same could have been denied by following the procedure as laid down in Rule 14. The so availed erroneous credit cannot be the subject matter of proceedings of Refund in terms....
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....bjections raised where the invoice address does not match with the registered premises there are large number of decision of this Tribunal where it has been held that so long as it is not established that services are not utilized, CENVAT Credit cannot be denied. In respect of services at Sr. N. 6 to 10 stated above, the finding of the appellate authority that there is no nexus with output services is not sustainable. I accept the contentions of Revenue that there has been a double credit of Rs. 1,353/-, I disallow the refund of Rs. 1,353/- and order for refund of unutilized CENVAT Credit of the balance amount involved in this appeal, except for Rs. 1,353/-." (Underlined to emphasize) 6. Having gone through the facts of the case and re....