The Tax Publishers 2019 TaxPub(ST) 0934 (CESTAT-Chen) CENVAT CREDIT RULES, 2004
Rule 5 Section 11B
When service tax was paid by mistake, claim for refund could not be barred by limitation, merely because the period of limitation under section 11B had expired.
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Refund on Cenvat Credit - Allowability - Applicability of time limitation when service tax was paid by mistake -
Assessee- 100% EOU rendering pre-publication services and related services for books and journals and having availed input credit of various input services and also based on export of services, filed refund claim under rule 5 of the CENVAT Credit Rules, 2004. The Adjudicating Authority after scrutinizing the claim, vide Order-in-Original No. 78/2014 (Refund), dated 24-6-2014, however, sanctioned only a partial refund and rejected the balance amount which was paid under reverse charge mechanism by assessee. Held: Even though assessee pursued the alternate remedy, the decision of High Court in the case of M/s. 3E Infotech came to the rescue of assessee despite the fact that there was no application for condonation of delay and despite the fact that the so-called 'advice' was not even an obiter. This was because, the refund accrued to assessee by virtue of its export, and not as a consequence of an order of Appellate Authority.
REFERRED : UOI v. ITC Limited 1993 (67) E.L.T. 3 (SC) : 1993 TaxPub(EX) 661, M/s. 3E Infotech v. Customs, Excise & Service Tax Appellate Tribunal, Commr. of Central Excise (Appeals-I) 2018 (18) G. S. T. L. 410 (Mad.), M/s. Parijat Construction, M/s. Giriraj Construction v. Commr. of Central Excise 2018 (359) E.L.T. 113 (Bom.), M/s. Oil & Natural Gas Corporation Limited v. Union of India 2017 (354) E.L.T. 577 (Guj.) : 2017 TaxPub(EX) 1306, Joshi Technologies International, Inc-India Projects v. UOI & 1 2016 (339) E.L.T. 21 (Guj.) : 2016 TaxPub(EX) 1459, M/s. Geojit Bnp Paribas Financial Services Ltd. v. Commr. of Central Excise Customs & Service Tax, Deputy Commr. of Central Excise Service Tax Division 2015 (39) S.T.R. 706 (Ker.) : 2015 TaxPub(ST) 1107 (Ker-HC), Commr. of C. Ex., Bangalore-III v. Motorola India (P) Ltd. 2006 (206) E.L.T. 90 (Kar.) : 2006 TaxPub(EX) 3546, Hindustan Cocoa Products v. UOI 1994 (74) E.L.T. 525 (Bom.) : 1994 TaxPub(EX) 1040, Casa Grande Co-Operative Housing v. Commissioner of CGST, Mumbai South in (Appeal No. ST/86347/2018, dt. 11-1-2019) : 2019 TaxPub(ST) 227 (CESTAT-Mum), M/s. Monnet International Ltd., M/s. Monnet Projects India (P) Ltd. v. CCE, New Delhi 2017 (3) G. S. T. L. 380 (Tri. - Del.), Integra Software Services (P) Ltd. v. Commr. of Central Excise & ST, Pondicherry 2017 (3) G. S. T. L. 130 (Tri. - Chennai) : 2017 TaxPub(ST) 1272 (CESTAT-Chen), Mysore Leasing and Finance Ltd. & Anr. v. CCE, C & ST, Mysore 2009 (14) S.T.R. 54 (Tri. - Bang.) : 2008 TaxPub(ST) 867 (CESTAT-Bang), Commr. of C. Ex., Raipur v. Indian Ispat Works (P) Ltd. 2006 (3) S.T.R. 161 (Tri. - Del.) : 2006 TaxPub(ST) 57 (CESTAT-Del) and Hexacom (I) Ltd. v. Commr. of Central Excise, Jaipur 2003 (156) E.L.T. 357 (Tri. - Del.) : 2003 TaxPub(EX) 1152
FAVOUR : In assessee's favour
A.Y. :
IN THE CESTAT, CHENNAI BENCH
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