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Commissioner of Central Tax, Bangalore North V/S SLK Global BPO Services Pvt. Ltd.


Company & Directors' Information:- B N GLOBAL PRIVATE LIMITED [Active] CIN = U15400PB2014PTC038543

Company & Directors' Information:- K V GLOBAL PRIVATE LIMITED [Active] CIN = U24100DL2014PTC263567

Company & Directors' Information:- GLOBAL CORPORATION LIMITED [Active] CIN = L74999DL1992PLC048880

Company & Directors' Information:- T & I GLOBAL LTD. [Active] CIN = L29130WB1991PLC050797

Company & Directors' Information:- GLOBAL I T SERVICES PRIVATE LIMITED [Active] CIN = U72200DL2004PTC127805

Company & Directors' Information:- GLOBAL BPO (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74140DL2000PTC107019

Company & Directors' Information:- GLOBAL E-SERVICES PRIVATE LIMITED [Active] CIN = U17116MH1947PTC005768

Company & Directors' Information:- K G GLOBAL PRIVATE LIMITED [Active] CIN = U74999DL2000PTC104788

Company & Directors' Information:- A. V. GLOBAL CORPORATION PRIVATE LIMITED [Active] CIN = U63090DL2007PTC159315

Company & Directors' Information:- A N GLOBAL LIMITED [Active] CIN = U92110MH1985PLC035269

Company & Directors' Information:- D S GLOBAL PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071516

Company & Directors' Information:- A B C GLOBAL PRIVATE LIMITED [Active] CIN = U51909PB2011PTC035103

Company & Directors' Information:- I A T GLOBAL COMPANY PRIVATE LIMITED [Active] CIN = U24116DL1997PTC084916

Company & Directors' Information:- J D GLOBAL PRIVATE LIMITED [Active] CIN = U51909DL1997PTC091270

Company & Directors' Information:- B N G GLOBAL INDIA LIMITED [Active] CIN = U52590DL2011PLC225377

Company & Directors' Information:- N K COMPANY (GLOBAL) PRIVATE LIMITED [Active] CIN = U52390WB2010PTC153624

Company & Directors' Information:- K B K GLOBAL PRIVATE LIMITED [Active] CIN = U24296DL2016PTC290487

Company & Directors' Information:- M & D GLOBAL PRIVATE LIMITED [Active] CIN = U31101UP1974PTC003937

Company & Directors' Information:- V R GLOBAL PRIVATE LIMITED [Active] CIN = U45200WB2007PTC120797

Company & Directors' Information:- M M GLOBAL PRIVATE LIMITED [Strike Off] CIN = U29120WB1986PTC041280

Company & Directors' Information:- R V GLOBAL PRIVATE LIMITED [Active] CIN = U74990MH2009PTC195301

Company & Directors' Information:- S K GLOBAL SERVICES LIMITED [Strike Off] CIN = U74140WB2008PLC130221

Company & Directors' Information:- M M C GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U11200MH2010PTC206910

Company & Directors' Information:- K & S GLOBAL SERVICES PRIVATE LIMITED [Active] CIN = U93000DL1996PTC082621

Company & Directors' Information:- S R GLOBAL PRIVATE LIMITED [Strike Off] CIN = U51109WB1997PTC084553

Company & Directors' Information:- I - GLOBAL SERVICES PRIVATE LIMITED [Active] CIN = U72900GJ2010PTC059452

Company & Directors' Information:- H V GLOBAL PRIVATE LIMITED [Active] CIN = U18101DL2000PTC103960

Company & Directors' Information:- R P GLOBAL PRIVATE LIMITED [Strike Off] CIN = U74990MH2009PTC193409

Company & Directors' Information:- M S GLOBAL PRIVATE LIMITED [Active] CIN = U70100MH2008PTC213273

Company & Directors' Information:- R S V GLOBAL LIMITED [Strike Off] CIN = U51909DL1994PLC059032

Company & Directors' Information:- N B GLOBAL (INDIA) PRIVATE LIMITED [Active] CIN = U15122UP2012PTC051614

Company & Directors' Information:- A AND D BPO PRIVATE LIMITED [Active] CIN = U72900TN2015PTC103283

Company & Directors' Information:- M M BPO SERVICES PRIVATE LIMITED [Active] CIN = U74900DL2010PTC205018

Company & Directors' Information:- GLOBAL SERVICES (C & F ) PRIVATE LIMITED [Active] CIN = U60300MH1982PTC027712

Company & Directors' Information:- S. S. BPO SERVICES PRIVATE LIMITED [Active] CIN = U74992UP2010PTC041251

Company & Directors' Information:- S. N. BPO SERVICES PRIVATE LIMITED [Strike Off] CIN = U74900PN2008PTC132875

Company & Directors' Information:- M. G. BPO SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120WB2010PTC150516

Company & Directors' Information:- G O BPO SERVICES PRIVATE LIMITED [Active] CIN = U74900TN2009PTC071224

Company & Directors' Information:- M. K. GLOBAL SERVICES PRIVATE LIMITED [Strike Off] CIN = U72300MH2014PTC259803

Company & Directors' Information:- E TAX SERVICES PRIVATE LIMITED [Active] CIN = U93030MH2012PTC238948

Company & Directors' Information:- A M GLOBAL PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261061

Company & Directors' Information:- GLOBAL INDIA SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120MH2013PTC242295

Company & Directors' Information:- C P BPO SERVICES PRIVATE LIMITED [Active] CIN = U72200TG2011PTC076485

Company & Directors' Information:- R S BPO SERVICES PRIVATE LIMITED [Strike Off] CIN = U72300TN2005PTC055486

Company & Directors' Information:- L S A GLOBAL INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098308

Company & Directors' Information:- R L GLOBAL INDIA PRIVATE LIMITED [Strike Off] CIN = U52300HP2014PTC000764

Company & Directors' Information:- A S N BPO PRIVATE LIMITED [Strike Off] CIN = U72300DL2012PTC234999

Company & Directors' Information:- G R GLOBAL PRIVATE LIMITED [Active] CIN = U70102KA2013PTC069586

Company & Directors' Information:- H. E. GLOBAL PRIVATE LIMITED [Active] CIN = U72901GJ2016PTC092866

    ST/20240/2017-SM, ST/20241/2017-SM (Arising out of Order-in-Appeal Nos. 180-182-2016 dated 04/11/2016 passed by Commissioner of Central Excise, Bangalore-IV) and Final Order Nos. 22540-22541/2017

    Decided On, 24 October 2017

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore

    By, THE HONORABLE JUSTICE: S.S. GARG
    By, MEMBER

    For Petitioner: N. Jagadish, Superintendent (AR)



Judgment Text


1. These two appeals have been filed by the Revenue against the common impugned order dt. 04/11/2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the refund on certain input services by holding the same as input services and denied refund in respect of certain services viz. photography services and works contract service. Further the Commissioner (Appeals) has also held that the respondents are eligible for refund on input service invoices addressed to premises other than the registered premises. The issue involved in both the appeals is identical and hence they are disposed of by this common order.

2. Briefly the facts of the present case are that the respondent is registered as service provider for various categories of services such as Business Support Services and Works Contract Service. The respondent has filed a refund claim on 27/12/2012 as per Notification No. 5/2006-CE(NT) dt. 14/03/2006, for refund of Rs. 45,79,412/- on unutilised CENVAT credit of service tax said to have been paid by them, on the input services availed by them for the service exported for the period January 2012 to March 2012. On verification of the refund claim it was observed that the respondents are registered for a single premises in Bangalore, whereas the input invoices submitted with the claim have been raised to various addresses in Maharashtra i.e. Pune, Kolhapur etc. The Assistant Commissioner of Central Excise, E-1 Division, Bangalore vide Order-in-original No. 62-R/2013 dt. 16/12/2013 held that it is statutory and mandatory requirement for the premises from which service is provided to be registered as per Notification No. 5/2006-CE(NT) dt. 14/03/2006 read with Rule 5 of CENVAT Credit Rules, 2004 and Export of Service Rules, 2005 and rejected the refund of Rs. 15,98,901/-. Aggrieved by the Order-in-Original, the assessee filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide the impugned order held that the rejection of refund by the lower authority in respect of input service invoices addressed to premises other than registered premises is not sustainable and is liable to be set aside. The Commissioner (Appeals) allowed the refund on input service invoices. Aggrieved by this findings, the Revenue has filed these two appeals.

3. Heard the learned AR. None appeared on behalf of the respondent. Hence I proceed to decide the appeals with the help of learned AR and perusal of records.

4. Learned AR for the Revenue has submitted that the impugned order allowing refund on input service invoices addressed to the premises other than the premises registered is not sustainable in law. He further submitted that the Commissioner (Appeals) has wrongly relied upon the judgment of the High Court of Karnataka in the case of mPortal (India) Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2012 (27) STR 134 (Kar.)] wherein the Karnataka High Court has held that for availing the CNEVAT credit on input services, registration is not mandatory. He further submitted that the judgment in the case of mPortal (India) Wireless Solutions Pvt. Ltd. has been accepted by the Department on monetary limit and not on merits. He also submitted that similar issues are pending before the Hon'ble Supreme Court in the case of CST, Noida Vs. Samsung India Electronics Pvt. Ltd. [2017-TIOL-339-SC-CX] and CST, Noida Vs. Atrenta India Pvt. Ltd., Noida [2016-TIOL-2741-HC-ALL-ST], but no stay has been granted.

5. After hearing the learned AR and perusal of the impugned order, I find that there is no infirmity in the impugned order. The Commissioner (Appeals) has rightly relied upon the judgment of the High Court of Karnataka in the case of mPortal (India) Wireless Solutions Pvt. Ltd. (supra) wherein it has been held that there is no condition for availing CENVAT credit of input services, there is no condition for obtaining prior registration. In para 13 of the impugned order, the Commissioner (Appeals) has observed as under:-

13. Regarding the submissions that the sanctioning authority had held that the appellants are not eligible for refund on input service invoices addressed to premises other than the registered premises of the appellant. In this regard, I find that the issue is covered by the judgment of the Hon'ble Karnataka High Court in the case of mPortal (India) Wireless Solutions Pvt. Ltd. Vs. The Commissioner of Service Tax, Bangalore reported : 2012 (27) STR 134 (Kar) wherein it is held that insofar as requirement of registration with the department as a condition precedent for claiming Cenvat Credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim f

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or refund on the ground which is not existent in law. Therefore, in view of the said judgment, I hold that rejection of the refund by the lower authority on this ground is not sustainable and is liable to be set aside. I also observe that Rule 3 of Cenvat Credit Rules provides that the service provider shall be allowed to take credit of input services but there is no condition of obtaining prior registration. 6. In view of my above discussion, I do not find any infirmity in the impugned order which is upheld by dismissing both the appeals of the Revenue.
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