In case of a continuous exporter of a taxable output service, credit for input service is available, irrespective of the period to which the service pertained.

 

Amdocs Business Services Pvt. Ltd. vs. Commisioner of C. Ex., Pune - 2013 (31) STR 249 (Tri-Mumbai)

Facts:

TheAppellant was a continuous exporter of taxable output services and thus filed a refund claim under Rule 5 for the period October 2010 to December 2010 for unutilised service tax paid on input services. The adjudicating authority rejected part refund of invoices for the period September 2008 to November 2008 and October 2009 to January 2010.

The department relied on Notification NO.05/2006-CE (NT) dated 14-03-2006 and contended that since the services in respect of which credit was taken could not have been used for the export in the month ofOctober 2010, refund was not admissible.

Held:

Relying on Circular NO.120/01/2010 dated 19-01-2010 and on the decision of Mysore vs. Chamundi Textiles (Silk Mills) Ltd. 2012 (26) STR 498 (Tri-Bang), the Hon. Tribunal held that since the Appellant was a continuous exporter of taxable output service, they were eligible for the refund of the entire amount of service tax paid by them on the input services irrespective of when the credit was taken.