2018 (6) TMI 797 – CESTAT MUMBAI – TMI – Refund claim – relevant date – What should be the relevant date for filing the refund u/r 5 / N/N. 27/2012-CE(NT) dated 18.6.2012? – Held that:- As per the Larger Bench decision in the case of Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 – CESTAT BANGALORE], it was held that in case of refund under Rule 5, the relevant date is the end of the quarter wherein the FIRC is received – In the facts of the present case, the refund for the period October 2012 to December 2012, the refund was submitted on 30.9.2013, which shows that the refund was filed within one year from the end of the quarter. Therefore, it is well within the prescribed time as provided under Section 11B of the Central Excise Act – refund allowed.
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Refund claim – export of services – input services – general insurance services – real estate agent’s services – stock broker services – online information and data access or retrieved services – club or association services – s
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e involved in the present case is that – (i) What should be the relevant date for filing the refund under Rule 5 / Notification 27/2012-CE(NT) dated 18.6.2012. (ii) Whether the input services viz. general insurance services, real estate agent s services, stock broker services, online information and data access or retrieved services, club or association services and sponsorship services, are input services for the purpose of refund under Rule 5 and whether these services have nexus with the export of services. 2. Shri S. Thirumalai, learned counsel appearing on behalf of the appellant in appeal No.ST/88029/2017, submits that all the input services on which refund was rejected are essential services which are used in or in relation to providing output services. He explained the use of each service. He also submits that in respect of almost all the services which were disputed by the Commissioner (Appeals), this Tribunal and court have taken consistent view that all these services are ad
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amp;ST, Hyderabad-IV – Final Order No.A/30309/2016 dated 7.4.2016. 3. As regards the Revenue s appeal, the refund claim was filed well within one year from the end of the quarter. Therefore, as per the Larger Bench decision of the Tribunal in the case of CCE& SST, Bengaluru ST-I vs. Span Infotech (India) Pvt. Ltd. – 2018-VIL-107- CESTAT-MUM-ST-LB, the refund stands filed within one year from the end of the quarter, which is the relevant date in terms of Section 11B of the Central Excise Act, 1944, as made applicable by Notification No.27/2012- CE(NT). Therefore, the refund was filed within time. The Commissioner (Appeals) has rightly allowed the refund holding that it is within the prescribed time. 4. Shri Vivek Dwivedi, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order as regards the issue involved in appeal No. ST/88029/2017. As regards the Revenue s appeal No. ST/85149/2018, he reiterates the grounds of appeal. 5
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ices, stock broker services, online information and data access or retrieved services, club or association services and sponsorship services are admissible input services and have nexus with the services exported in term of Rule 2(l) of the Cenvat Credit Rules, 2004. As explained by the learned counsel, which is based on the invoices submitted, I find that general insurance is for the purpose of insurance policy for the entire premises, including fire, asset of the premises, a small part of the inputs, mediclaim for the employees. In this fact, I find that for a business entity, comprehensive insurance for the entire premises along with its employees is must. Therefore, it is indeed used for providing output service. This Tribunal in the case of Hydus Technologies India Pvt. Ltd. (supra) allowed the credit on general insurance. As regards real estate agent s service, it is towards the payment of brokerage to the broker for arranging accommodation for their CEO and this expenditure of t
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d that this service is for subscription of website which is used for conducting their business. Therefore, it is directly used for providing the output service, hence the credit is admissible. As regards club or association services, the invoice shows that the membership is of business association. It is common that every membership is for business association which helps the assessee to promote their business by meeting the various members of the association who are into similar business. Therefore, the membership of a business association is an input service for providing the output service. This issue is covered by the Tribunal s judgment in the case of Steria India Ltd. (supra) and Xilinx India Technology Services Pvt. Ltd. (supra). The assessee has availed sponsorship services. On perusal of invoice of the sponsorship service, I find that this sponsorship is for U.S. Chamber of Commerce for the benefit of U.S. India Business Council. This service is also used directly in relation
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