M/s. INTEGRA SOFTWARE SERVICES PVT. LTD. Versus COMMISSIONER OF GST & CENTRAL TAX, PUDUCHERRY
Service Tax
2018 (10) TMI 705 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 5-10-2018
ST/40213-40214/2018 and ST/40216 to ST/40225/2018 – 42551-42562/2018
Service Tax
Smt. Sulekha Beevi C.S, Judicial Member
For the Appellant : Shri S. Ramachandran, Cons.
For the Respondent : Shri R. Subramaniyan, AC (AR)
ORDER
1.0 The appellant M/s. Ingegra Software Services Pvt. Ltd., Puducherry is 100% EOU engaged in export of services in relation e-Publishing of books and related services for various publishers and corporate companies situated abroad.
1.1 Based on scrutiny of ER-2 returns, 12 show-cause notices were issued on various dates with proposals to recover ineligible Cenvat credit totaling to Rs. 55,86,302/- on the grounds that input services pertaining to such credits were not used for providing output services and that such services do not fall within the meaning of
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ned consultant Shri S. Ramachandran appeared and argued the matter. He submitted that credit has been disallowed to the tune of Rs. 1,28,473/- alleging that the appellants have not produced the documents. Out of this amount, he submitted that the demand to the tune of Rs. 2,766/- is not pressed by the appellants. For the balance amount of Rs. 1,25,707/-, he submitted that the invoices were produced by the appellants at the time of filing the refund claim. The original invoices were produced at the time of filing refund claim and the refund was sanctioned to the appellants. Thereafter, show-cause notice was issued proposing to disallow the credit. The appellants then produced xerox copies of such invoices. Authorities below have denied the credit stating that the appellant has not produced the original invoices. He submitted that the appellants cannot be expected to produce the original invoices when the original documents have been produced before the department along with the refund c
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at the appellants have already reversed this amount and the demand raised along with interest and penalties in this regard cannot sustain.
3. The learned Authorised Representative Shri R. Subramaniyan supported the findings in the impugned order.
4. Heard both sides.
5. After perusal of records, it was found that the appellants have availed credit to the tune of Rs. 1,25,707/- on photocopies of invoices.
6. The authority below has disallowed the credit for the reason that the documents are not proper. It is borne out from the records that appellants had originally filed a refund claim, which was sanctioned by the refund sanctioning authorities. It can be safely inferred that appellants have furnished documents for such sanction of refund. Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities. Following the decision of M/s. Pepsi
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