2018 (10) TMI 1077 – CESTAT MUMBAI – TMI – 100% EOU – Refund of CENVAT Credit – refund was rejected on the ground that availment of CENVAT Credit for the disputed period was not reflected in the ST-3 returns and the returns filed at the end of the quarter showed the available credit balance as “zero” – N/N. 27/2012-CE (NT) dated 18.06.2012 – Held that:- Since the appellant claimed that revised returns were filed manually and the same were available with the department for necessary verification, the matter should be remanded to the original authority for verification of ST-3 returns manually filed by the appellant and the input service invoices, based on which credit was availed by the appellant – appeal allowed by way of remand. – Appeal No. ST/86921 & 86923/2018 – A/87458-87459/2018 – Dated:- 25-9-2018 – Mr. S.K. Mohanty, Member (Judicial) Shri Haren Pandya, C.A. for appellant Shri O.M. Shivdikar, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty These appeals are directed aga
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Revenue that the appellant had not followed the procedures prescribed under statute, more specifically, as provided under Notification No. 27/2012-CE (NT) dated 18.06.2012. 3. Learned Consultant appearing for the appellant submits that the appellant had exported the entire output service and since it was not able to utilize the input credit, the refund applications were filed claiming refund of service tax paid on the input services. He further submits that due to over sight, the ST-3 returns filed electronically were not reflected the particulars of available CENVAT Credit and on pointing out such mistake by the department, manual returns were filed, incorporating the credit particulars therein. He further submits that based on the records maintained by the appellant, the Chartered Accountant's firm had also certified export of service by the appellant and also availment of CENVAT Credit on the input services used for export of the service. Thus, he contended that refund benefit
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re filed manually and the same were available with the department for necessary verification, I am of the view that the matter should be remanded to the original authority for verification of ST-3 returns manually filed by the appellant and the input service invoices, based on which credit was availed by the appellant. If the records maintained by the appellant demonstrate that the input services were used / utilized for export of service, the refund benefit should be extended by the original authority under Rule 5 of the Rules. 7. In view of the above, after setting aside the impugned order, the matter is remanded to the original authority for deciding the issue afresh, in line with the above observations. Needless to say that opportunity should be granted to the appellant before deciding the issue afresh. 8. In the result, appeals are allowed by way of remand. (Order dictated in Court) – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxma
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