The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) allowed the service tax refund claim and held that the grant of refund benefit was not subjected to the compliance of the provisions of Rule 2(l) of CCR.
Western Union Services India Pvt. Ltd, the appellant assessee engaged in providing the output services, under the taxable category of ‘management or business consultant service’, ‘business support service’, and ‘information technology software service’ defined under clauses (r), (zzzq) and (ze) of Section 65(105) of the Finance Act, 1994.
The assessee appealed against the order passed by the adjudicating authority for the denial of the benefit for an amount of Rs. 41,93,540/because for the period January 2014 to March 2014.
Rajan Mishra and Suryakant Singh, the counsel for the assessee contended that the claiming of refund of such credit on account of exportation of output services cannot be questioned since Rule 5 of CCR.
Piyush Bade, the counsel for the department contended that the entire amount of the refund claim was rejected on the ground that no details of Foreign Inward Remittance Certificates (FIRCs) were submitted by the assessee.
The Bench observed that the impugned order upholding the rejection of refund applications on the ground of non-establishment of nexus cannot stand for judicial scrutiny. The two-member bench comprising S K Mohanty (Judicial) and Parthiban (Technical) allowed the refund claim filed by the assessee
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