CA Certificate Unclear to alleged Dual Benefit of Cenvat Credit and Service Tax Refund on Services Claimed: CESTAT Remands matter for Verification [Read Order]
Notification 12/2013 dated 01.07.2013 allows the appellant to claim refund on service tax paid or avail service tax paid as cenvat credit
![CA Certificate Unclear to alleged Dual Benefit of Cenvat Credit and Service Tax Refund on Services Claimed: CESTAT Remands matter for Verification [Read Order]](https://images.taxscan.in/h-upload/2026/04/29/2134938-custom-excise.webp "CA Certificate Unclear to alleged Dual Benefit of Cenvat Credit and Service Tax Refund on Services Claimed: CESTAT Remands matter for Verification [Read Order]")
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai Bench, remanded a matter for verification wherein it was unclear from the Chartered Accountant (CA) Certificate whether the availment of Cenvat credit and refund claim for service tax paid are for different services or same. Also Read:Excess Service Tax Paid Due to Error Treated as Deposit, Not Tax: CESTAT...
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai Bench, remanded a matter for verification wherein it was unclear from the Chartered Accountant (CA) Certificate whether the availment of Cenvat credit and refund claim for service tax paid are for different services or same.
The appellant, M/s. Virtusa Consulting Services Pvt. Ltd., are an Special Economic Zone (SEZ) unit rendering software services. Notification 12/2013 dated 01.07.2013 allows the appellant to claim refund on service tax paid or avail service tax paid as cenvat credit.
The appellant submits that both of these options have been used for separate services and have produced a CA Certificateto the effect that they have claimed refund only for the services for which they have not availed cenvat credit. The Authorised Representative (AR) for the Revenue submitted that the matter may be remanded for verification of the correctness of the claim made by the appellant regarding not availing dual benefits on same services.
The tribunal observed that it is not clear from the CA Certificate whether the appellant has claimed the refund only in respect of the service tax paid on those specified services which were used in the authorised operations, for which they have not availed cenvat credit. The bench accordingly decided to remand the issue back to the Adjudicating Authority for the purpose of verification.
K. Anpazhakan (Technical Member) set aside the order and remanded the matters to check if the same services as those for which cenvat has been availed have not been specified to claim refund benefits under the Notification. The appeal was finally disposed of.
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