Cargotec India Pvt. Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal challenged the rejection of a refund claim filed under Rule 5 of the CENVAT Credit Rules, 2004 for the period October 2011 to December 2011. The appellant, a 100% Export Oriented Unit (EOU) with no domestic sales, had filed a refund claim of Rs. 4,91,416 under Notification No. 05/2006-CE (NT). The Adjudicating Authority sanctioned the refund partially but denied a portion relating to (i) car parking/rent, (ii) rent-a-cab services, and (iii) alleged incorrect valuation of total turnover. This rejection was upheld by the Commissioner (Appeals), leading to the present appeal.
The appellant contended that denial of credit on car parking/rent and rent-a-cab services was contrary to established decisions of various CESTAT benches, including the Chennai Bench, where such credits had been allowed. Regarding the computation of total turnover, it was argued that the Adjudicating Authority incorrectly considered export invoice values without applying the Point of Taxation Rules, 2011. As per Rule 7 of these rules, for export of services, the point of taxation is determined based on receipt of payment, subject to RBI timelines. The appellant also relied on relevant circulars and judicial precedents to support its position.
