TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 701
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....Tax Miscellaneous Application No. 86185 of 2025 Service Tax Miscellaneous Application No. 86186 of 2025 (on behalf of Appellant/Respondent) Service Tax Appeal No. 87697 of 2016 Service Tax Miscellaneous Application No. 87042 of 2024 Service Tax Miscellaneous Application No. 86187 of 2025 Service Tax Miscellaneous Application No. 86188 of 2025 (on behalf of Appellant/Respondent) Service Tax Appeal No. 87698 of 2016 Service Tax Miscellaneous Application No. 87043 of 2024 Service Tax Miscellaneous Application No. 86035 of 2025 Service Tax Miscellaneous Application No. 86189 of 2025 Service Tax Miscellaneous Application No. 86190 of 2025 (on behalf of Appellant/Respondent) In Service Tax Appeal No. 87699 of 2016 Service Tax Miscellaneous Applic....
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....86185/2025 Change of name in cause title filed by appellant ST/87698/ 2016 87042/2024 In absence of notice under Rule 14 of CCR Rules, refund under Rule 5 of CCR cannot be denied 86187/2025 Change of name in cause title filed by appellant 86188/2025 Change in the amount of refund claim ST/87699/ 2016 87043/2024 In absence of notice under Rule 14 of CCR Rules, refund under Rule 5 of CCR cannot be denied Appeal No. Misc. Application No. Grounds pleaded therein 86035/2025 Change of name in cause title filed by department 86189/2025 Change of name in cause title filed by appellant 86190/2025 Change in the amount of refund claim ST/87700/ 2016 87044/2024 In absence of notice under Ru....
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....the appellants had exported the entire output services to the overseas entity, there was no scope or occasion on their part to utilize the accumulated CENVAT Credit available in their books of accounts. Therefore, for the disputed period, they had filed the refund applications, before the jurisdictional Service Tax authorities, claiming refund of the service tax paid on the input services, which were used or utilized by them for export of the output services. The refund applications filed by the assessee-appellants were favorably considered by both the authorities below in some cases, and denied the refund benefit in some other cases, on the ground that there was no nexus between the disputed services and the output services exported by the....
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.... the refund benefit. We find that this Bench of the Tribunal in the case of Symantec Software India Pvt. Ltd. Vs. Commissioner of Service Tax-I, Pune - 2023 (12) TMI 179 - CESTAT MUMBAI has recorded the detailed observation, stating that while considering the refund application filed under Rule 5 ibid, the Department cannot allege that the input services have no nexus with the output services exported by the assessee. The relevant paragraphs recorded in the said order are extracted herein below : - "5. ...... Rule 3 ibid is the enabling provision, which entitles a manufacturer or a service provider to avail CENVAT credit of Central Excise duty paid on the inputs and service tax paid on the input services. The manner of availment and utili....
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....the output services were exported by the appellant, the un-utilized CENVAT credit availed on the input services, in our considered opinion, should be available to the appellant. We find that the issue arising out of the present dispute is no more open for any debate in view of the orders passed by the Tribunal in the case of Qualcomm India Pvt. Ltd. Vs. Commr. Of Cus., C.Ex. & S.T., Hyderabad-IV - 2020 (43) G.S.T.L. 402 (Tri.- Hyd.). The relevant paragraph in the said judgement is extracted herein below: "6. Rule 3 of the Cenvat Credit Rules, 2004 is the enabling provision, which entitles a manufacturer of excisable goods and the provider of output service to take Cenvat credit of the duties and taxes paid on the inputs and the input serv....
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....e Cenvat statute. Rule 5 ibid nowhere specifies that Cenvat credit can be denied on the ground of irregular availment or utilisation of the same. Thus, in absence of specific provisions contained in the statute, denial of the refund benefit provided under Rule 5 ibid, in our considered opinion, cannot stand for judicial scrutiny. Since the department has not specifically alleged regarding actual exportation of services by the assessee appellant and use/utilization of disputed services for such activities, benefit of refund should be available in terms of the unambiguous provisions contained in Rule 5 ibid, subject only to adherence of the formula laid down thereunder. The Learned Advocate appearing for the assessee-appellant submitted that ....