Custom, Excise & Service Tax Tribunal
Cpa Global Support Services India Pvt ... vs Noida on 26 December, 2018
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD
ST/209/2012-CU[DB]
(Arising out of Order-in-Appeal No.255/ST/APPL/NOIDA/2011 dated
28.10.2011 passed by Commissioner(Appeals), Customs & Central Excise,
Noida.)
M/s. Cpa Global Support Services India Pvt.Ltd.
...APPELLANT(S)
VERSUS
Commissioner of Customs, Central Excise & Service Tax, Noida
RESPONDENT (S)
APPEARANCE Shri B.L.Narasimhan (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripathi (A.C.) (A.R.) for the Revenue CORAM:
SHRI ASHOK JINDAL, HON'BLE MEMBER(JUDICIAL) SHRI ANIL G. SHAKKARWAR, HON'BLE MEMBER(TECHNICAL) DATE OF HEARING/DATE OF DECISION : 26.12.2018 FINAL ORDER NO.72919/2018 Per Ashok Jindal :
The appellant is in appeal against the impugned order wherein rebate claim of input service credit has been denied to the appellant. The facts of the case are that the appellant is 100% EOU and exported certain services namely 'business support service' outside India to their overseas clients. The appellant filed rebate claim of the services used by them for export of service in terms of Export of Service Rule, 2005.
2 ST/209/2012-CU[DB] A show cause notice was issued to the appellant to deny the rebate claim on the ground that the appellant did not declare what would be the input services for export of their services, but at the time of filing rebate claim they have filed a declaration of the input services availed by them. Initially the rebate claim was rejected on the ground that as they have not declared input services to be used therefore rebate claim was rejected. Then appellant filed an appeal before the learned Commissioner(Appeals), who rejected the rebate claim on the ground that during the period from which the rebate claim has been filed, the appellant was not registered with the Service Tax department, therefore, rebate claim was not entertainable. Against the said order, appellant is before this Tribunal.
2. Heard the parties.
3. Considering the reasons for denial of rebate claim for period prior to registration with the department cannot be a reason to deny rebate claim as held by the Hon'ble Allahabad High Court in the case of Commr. of S.T., Noida v. Atrenta India Pvt.Ltd. [2017 (48) S.T.R. 361(All.)], therefore, on that ground we find merit in the appeal filed by the appellant.
4. Further we found that the authorities below has not examined the rebate claim filed by the appellant on merits going through the documents provided by the appellant for consideration of their rebate claim. In that circumstances we remand the matter back to the adjudicating authority to entertain a rebate claim on its own merits and same cannot be rejected on technical grounds. The adjudicating 3 ST/209/2012-CU[DB] authority is directed to entertain the rebate claim within a period of two months of receipt of this order.
Appeal disposed of by way of remand.
(Dictated and pronounced in the open Court.) SD/ SD/ (ANIL G. SHAKKARWAR) (ASHOK JINDAL) MEMBER(TECHNICAL) MEMBER (JUDICIAL) sm