Case Law Details
State Street Syntel Services Pvt. Ltd. Vs. Commissioner of CGST & Service Tax (CESTAT Mumbai)
CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.
The Hon’ble CESTAT agreeing with the submissions of the appellant held that cenvat credit refund cannot be denied/ rejected under Rule 5 of the CCR, 2004 in the absence of any proceedings under Rule 14 of the CCR, 2004. The CESTAT relied on the decision in the case of M/s. KKR India Advisors Pvt. Ltd.
The Hon’ble CESTAT, Mumbai. The appellant, inter alia, provided services under the category of Information Technology. These services were exported outside India. Accordingly, the appellant filed application for refund of cenvat credit of input services used for export of service. The eligibility of such services was never questioned by the department. Despite such position, a portion of the cenvat credit refund stood denied through the course of the proceedings, inter alia, on the ground of absence of nexus between input services and output services exported outside India.
The appellant, inter alia, contended that eligibility of cenvat credit cannot be called in to question in refund proceedings in the absence of Rule 14 proceedings under the CCR, 2004.
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