2025 (6) TMI 2123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....input services as no nexus has been established with the output service, adjudicating authority rejected the refund claim. Aggrieved by said order, an appeal was filed before the learned Commissioner (A) and the Commissioner (A) partially allowed the refund claims. Aggrieved by the said order, appellants were before this Tribunal and after considering the appeals filed by the appellant for different periods, this Tribunal considered the entire issue and as per detailed Final Order No. 23114 - 23130/2017 dated 8.12.2017 held that these services have been held to be eligible input services and allowed the cenvat credit on these services during the period of dispute by setting aside the impugned orders. Accordingly, refunds were sanctioned. However, in the meantime, alleging that on perusal of the ST-3 returns filed by the appellant during the very same period, as covered in the final orders, proceedings were initiated and as per the impugned order adjudicating authority disallowed the cenvat credit availed by the appellant during the relevant period and confirmed demand of service tax along with interest and penalty. Aggrieved by said orders, appeals were filed. 2. When the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 3,748,066 577,300 3,170,766 Total cenvat credit reversed 8,758,352 5,587,586 3,170,766   Net Eligible Cenvat Credit for refund 35,748,040 11,998,420 23,749,620 Less: Utilization  -13,358,998  - 3,874,380  - 9,484,618 Less: Refund reduced due to Formula - - - Net Amount eligible for refund 22,389,042 8,124,040 14,265,002 - Apr'08 to Jun'08 8,124,040  8,124,040   - Jul'08 to Sep'08 14,265,002    14,265,002   Particulars Refund Allowed Reference Amount allowed in Order-in-Original Nil O-i-O No. 373/2010 & O-i-O No. 374/2010, dated 30-Jul-2010 Amount allowed in Order-in-Appeal 18,595,808 O-i-A No. JMJ/45/2012, dated 23-Apr- 2012 Amount allowed in Final Order 3,793,234 Final Order No. 23114 - 23130/2017 dated 08-Dec-2017 Total Refund Allowed 22,389,042           Refund Details for the said period Name of the Service Net Eligible Cenvat Cenvat Utilized Refund Claim Amount Refunds allowed O-i-O 374/2010 & ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Particulars Refund Allowed Reference Amount allowed in Order-in-Original on refund matter 15,402,499  O-i-O No. 278R/2010 and 279R/2010 dated. 30-Jun-2010 Amount allowed in Order-in-Appeal on refund matter 16,314,258  O-i-A No. 07/2011 dated 18- 03-2011 Amount allowed in Final Order on refund matter 14,250,968  Final Order No. 23114 - 23130/2017 dated 08-Dec., 2017   45,967,725       Refund Details for the said period Name of the Service Net Cenvat Credit Refunds allowed O-i-O *includes Utilization O-i-A Final Order 278R/2010 and 279R/2010 07/2011 23114-23130/2017 Business Auxiliary Services  69,344  -    69,344 Business Support Service  442,856  -    442,856           Chartered Accountant Consultancy Service 676,557 -   676,557 Clearing & Forwarding Agent Service  1,689,004  -    1,689,004 Information Technology Software Service  12,235,638  3,684,450 &nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3114 - 23130/2017 dated 08-Dec-2017   Refund Details for the said period Name of the Service Net Cenvat Refund Allowed   OIO *includes Utilization OIA Final Order 22 0R/2011 and 21 0R/2011 JMJ/71 to 76/2012 23114 - 23130/2017 Business Auxiliary Services  52,361  -    52,361 Business Support Services  270,333  -    270,333 Chartered Accountants  404,687  -    404,687 Clearing & Forwarding Agency  1,265,449  -    1,265,449 Commercial Training & Coaching  732,953  -    732,953 Event Management  9,476  -    9,476 Information Technology Software Service  4,152,122  4,152,122  -  0 Insurance Auxiliary  80,670  -    80,670 Maintenance or Repair Service  6,312,947  4,903,445  1,409,502  0 Management Consultants  585,280  -    585,280 Manpower Recruitment Agency  1,452,012  182....