Case Law Details
I Gate Global Solutions Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
In a recent case involving I Gate Global Solutions Ltd. versus the Commissioner of CGST (CESTAT Mumbai), a significant decision was made regarding a rebate claim for service tax. This article provides a comprehensive analysis of the case, focusing on the background, the conditions for rebate claims, and the implications of the CESTAT Mumbai ruling.
Detailed Analysis:
Background of the Case: I Gate Global Solutions Ltd. is an exporter of information technology software and is registered with Service Tax. The company filed a rebate claim of Rs. 5,44,51,121/- under the provisions of Notification No. 11/2005 dated 19.04.2005 for services exported from October 2008 to December 2008. This notification was issued under Rule 5 of the Export of Service Rules, 2005.
Rebate Claim and Allegations: I Gate Global Solutions Ltd. submitted the rebate claim on 26.08.2009, declaring that they had received payment for the exported services and providing a copy of the service tax return filed for the period from October 2008 to March 2009, disclosing the payment of service tax on exported services. However, a show cause notice was issued on 15.12.2009, alleging that there was no clear correlation between the exported services and the Foreign Inward Remittance Certificate (FIRC). The authorities also requested a copy of the agreement with the client to verify that the services were indeed provided outside India.
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