2025 (7) TMI 1643

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....appellant amounting to Rs. 1,93,69,755/- on various grounds. 2. Briefly the facts of the present case are that the appellant is engaged in providing engineering, information and communication technology services to its associated enterprises situated outside India. As per the appellant, the services provided by them to their associated enterprises qualified as export under Rule 6A of the Service Tax Rules, 1994. Accordingly, the appellant filed two refund claims on 29.08.2014 and 20.12.2014 claiming that of unutilised Cenvat Credit of service tax paid on input services, on account of export of services amounting to Rs. 4,75,40,525 and Rs. 16,83,03,623, for the period July 2013 to September 2013 and January 2013 to March 2013 respectively, ....

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.... credit already availed by them in respect of the impugned input services pertaining to the export of services. She further submits that when the availment of such Cenvat credit was not challenged by the department in the first place under Rule 14 of the Credit Rules then the refund of the same cannot be denied to the appellant now under Rule 5 of the Credit Rules. She further submits that it is a settled principle of law that availment of Cenvat credit, its utilisation and its refund are different aspects provided under the Credit Rules. 5.2 She further submits that Rule 5 of the Credit Rules nowhere provides that eligibility of Cenvat credit can be determined by the department at the time of seeking the refund by an assessee. She further....

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....ral Excise, Mumbai-III, 2022 (3) TMI 271-CESTAT Mumbaa * ADP Private Limited Vs. Commissioner of Service Tax, Hyderabad-II, 2020(1) TMI 101-CESTAT Hyderabad. 5.3 She further submits that the disputed input services qualify as input services under the Credit Rules and therefore refund cannot be denied on such services. She further submits that each of the impugned service has been held to be an input services by various decisions relied upon by the appellant cited (Supra). She further submits that refund cannot be denied due to non mentioning of service tax registration number in the invoices and refund cannot be denied due to non-mentioning of description of service tax in the invoice. 6. On the other hand, learned authorized representa....

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....te that if such a situation arises, a notice to that effect must be given to the assessee for recovery. In the absence of such a notice for recovery, as is contemplated under Rules 14 of the Rules, any action taken or order passed to reject refund claimed would become bad. The Tribunal has come to the conclusion that in the present case compliance of the Rule 14 had not been made. There is no challenge to the correctness of that finding of the Tribunal. Also, it is seen that the total amount of refund claimed is only about 2.5 lacs. In view of the above, the order of the Tribunal is affirmed. The questions of law is answered in favour of the assessee and against the revenue. The appeal lacks merit and is dismissed. No order as to costs." ....