w w w . L a w y e r S e r v i c e s . i n



Gemini Software Solutions Pvt. Ltd V/S Commissioner of Central Excise, Customs and Service Tax, Trivandrum


Company & Directors' Information:- R S SOFTWARE (INDIA) LTD. [Active] CIN = L72200WB1987PLC043375

Company & Directors' Information:- GEMINI SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200KL1997PTC011454

Company & Directors' Information:- E 2 E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2000PTC107313

Company & Directors' Information:- E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TN1999PTC043325

Company & Directors' Information:- C K SOFTWARE PRIVATE LIMITED [Active] CIN = U72501DL2000PTC106184

Company & Directors' Information:- D S R SOLUTIONS LIMITED [Active] CIN = U72200TG1999PLC032008

Company & Directors' Information:- J. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2014PTC257168

Company & Directors' Information:- A. M. SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U70101WB1997PTC084181

Company & Directors' Information:- E-3 SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U74910DL1998PTC096512

Company & Directors' Information:- K K SOFTWARE PRIVATE LIMITED [Active] CIN = U72900DL2009PTC193030

Company & Directors' Information:- V A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2006PTC049266

Company & Directors' Information:- D P SOLUTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U22221DL2000PTC107837

Company & Directors' Information:- N Q SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U51909OR2009PTC011136

Company & Directors' Information:- M. J. SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900DL2016PTC304813

Company & Directors' Information:- R V SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U51909DL2009PTC186716

Company & Directors' Information:- A K C SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC128462

Company & Directors' Information:- I. S. SOLUTIONS PRIVATE LIMITED [Active] CIN = U30007TG1997PTC028047

Company & Directors' Information:- L T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2000PTC033248

Company & Directors' Information:- L D SOLUTIONS PRIVATE LIMITED [Active] CIN = U51109DL2015PTC286921

Company & Directors' Information:- A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2010PTC202208

Company & Directors' Information:- I S P SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200TZ2001PTC009755

Company & Directors' Information:- S P E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72300DL2006PTC155569

Company & Directors' Information:- P AND P SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057212

Company & Directors' Information:- SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72200GJ1995PTC025791

Company & Directors' Information:- GEMINI (INDIA) LTD [Active] CIN = L51909WB1983PLC036721

Company & Directors' Information:- N. D. SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TG1998PTC029778

Company & Directors' Information:- T X G SOLUTIONS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U72200DL2006PTC150671

Company & Directors' Information:- I S SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72300DL2009PTC190772

Company & Directors' Information:- T AND H SOFTWARE PRIVATE LIMITED [Active] CIN = U72200UP2000PTC025638

Company & Directors' Information:- H D SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900DL2009PTC194392

Company & Directors' Information:- H & K SOLUTIONS PRIVATE LIMITED [Active] CIN = U63040GJ2009PTC059027

Company & Directors' Information:- F A S T SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U22100MH1989PTC052935

Company & Directors' Information:- K K SOFTWARE SOLUTIONS PRIVATE LIMITED. [Active] CIN = U72100DL1999PTC101139

Company & Directors' Information:- M S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC133997

Company & Directors' Information:- N AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210KA1999PTC025555

Company & Directors' Information:- U-TO SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72100MH2000PTC130052

Company & Directors' Information:- Z D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2007PTC062584

Company & Directors' Information:- O AND M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74210OR2005PTC008166

Company & Directors' Information:- R P A S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG2008PTC057538

Company & Directors' Information:- GEMINI SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900HR2014PTC051663

Company & Directors' Information:- G L F SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U67190KL2013PTC035455

Company & Directors' Information:- S P SOLUTIONS PRIVATE LIMITED [Amalgamated] CIN = U72200DL2011PTC213318

Company & Directors' Information:- G A S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC127546

Company & Directors' Information:- S. S. G. SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200TG1996PTC023719

Company & Directors' Information:- B B SOFTWARE LTD [Strike Off] CIN = L30009WB1995PLC072361

Company & Directors' Information:- I T SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U72200DL1996PTC076426

Company & Directors' Information:- D V SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900WB2011PTC158651

Company & Directors' Information:- K B SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140PB2011PTC035055

Company & Directors' Information:- A K SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2006PTC058887

Company & Directors' Information:- H K SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200WB2001PTC093967

Company & Directors' Information:- H A SOLUTIONS (INDIA) PRIVATE LIMITED [Active] CIN = U72900DL2000PTC104116

Company & Directors' Information:- V. J. L. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999UP2018PTC109127

Company & Directors' Information:- 1 TO 5 SOLUTIONS PRIVATE LIMITED [Not available for efiling] CIN = U74999AS2020PTC020427

Company & Directors' Information:- J SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TZ2000PTC009229

Company & Directors' Information:- C AND C SOLUTIONS (INDIA) LIMITED [Strike Off] CIN = U93000PY1995PLC001144

Company & Directors' Information:- G V SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2007PTC053991

Company & Directors' Information:- D V M SOLUTIONS LIMITED [Converted to LLP] CIN = U74140DL1999PLC102362

Company & Directors' Information:- T X S SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72200TG2007PTC055470

Company & Directors' Information:- T S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200UP2000PTC025406

Company & Directors' Information:- K S M SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2004PTC128463

Company & Directors' Information:- R B SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC140322

Company & Directors' Information:- R R SOLUTIONS PRIVATE LIMITED [Active] CIN = U45309BR2008PTC013387

Company & Directors' Information:- SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72200RJ1995PTC010577

Company & Directors' Information:- B A SOLUTIONS INDIA PRIVATE LIMITED [Active] CIN = U74999DL2006PTC155492

Company & Directors' Information:- R J SOFTWARE PRIVATE LIMITED [Active] CIN = U72200DL2005PTC133815

Company & Directors' Information:- R M G SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TN2006PTC058855

Company & Directors' Information:- C A AND S SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200AP2000PTC034546

Company & Directors' Information:- R A SOLUTIONS PRIVATE LIMITED [Active] CIN = U51101MH2013PTC249132

Company & Directors' Information:- R T W SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200MH2004PTC145773

Company & Directors' Information:- I & I SOFTWARE INDIA PRIVATE LIMITED [Strike Off] CIN = U72200TN2005PTC056262

Company & Directors' Information:- D F SOFTWARE INDIA PRIVATE LIMITED [Strike Off] CIN = U72200TZ2003PTC010629

Company & Directors' Information:- A E T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG2004PTC036640

Company & Directors' Information:- K N P SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300TG2011PTC076036

Company & Directors' Information:- I SOLUTIONS(INDIA) PRIVATE LIMITED [Strike Off] CIN = U72900TN2004PTC052692

Company & Directors' Information:- E. C. SOFTWARE INDIA PRIVATE LIMITED [Active] CIN = U72900TN2007PTC063486

Company & Directors' Information:- Q 3 INDIA SOFTWARE PRIVATE LIMITED [Active] CIN = U72900TN2007PTC065786

Company & Directors' Information:- K Y SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC136072

Company & Directors' Information:- R V I T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC137434

Company & Directors' Information:- T M I SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200KA2005PTC036299

Company & Directors' Information:- R M T SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74210KA2011PTC056861

Company & Directors' Information:- GEMINI PVT LTD [Strike Off] CIN = U29299OR1981PTC001007

Company & Directors' Information:- B C L SOFTWARE (INDIA) PRIVATE LIMITED [Strike Off] CIN = U30007MH1999PTC117922

Company & Directors' Information:- SOFTWARE SOLUTIONS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U72200MH1988PTC047924

Company & Directors' Information:- S S R SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200TG1999PTC033031

Company & Directors' Information:- E M C SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KA1996PTC020112

Company & Directors' Information:- M I S SOFTWARE PRIVATE LIMITED [Active] CIN = U72200TN2008PTC068694

Company & Directors' Information:- R I SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392WB1999PTC088640

Company & Directors' Information:- L S SOLUTIONS PRIVATE LIMITED [Active] CIN = U67190DL2020PTC371664

Company & Directors' Information:- A. T. SOFTWARE PRIVATE LIMITED [Active] CIN = U72200TG1996PTC023841

Company & Directors' Information:- 9 I SOLUTIONS PVT LTD [Strike Off] CIN = U72200TG2005PTC048565

Company & Directors' Information:- J A K SOFTWARE PVT LTD [Active] CIN = U72200DL2001PTC111929

Company & Directors' Information:- S G SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999BR2008PTC013392

Company & Directors' Information:- K P N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900KA2011PTC057705

Company & Directors' Information:- R R SOFTWARE PVT LTD [Under Process of Striking Off] CIN = U72200KL1991PTC006051

Company & Directors' Information:- A M H SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200DL2005PTC132410

Company & Directors' Information:- K SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200PN2001PTC016012

Company & Directors' Information:- V N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2009PTC195421

Company & Directors' Information:- P D A SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900DL2003PTC123465

Company & Directors' Information:- K C SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036923

Company & Directors' Information:- R. K. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2007PTC161367

Company & Directors' Information:- J K B SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74900DL2015PTC284162

Company & Directors' Information:- S R SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200HR2000PTC055629

Company & Directors' Information:- B E SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200KA2005PTC037127

Company & Directors' Information:- G R K SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TG2002PTC039029

Company & Directors' Information:- J P SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200PY2003PTC001720

Company & Directors' Information:- G N SOLUTIONS PRIVATE LIMITED [Active] CIN = U65993PN2008PTC132031

Company & Directors' Information:- J .S .SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900PB2007PTC030855

Company & Directors' Information:- S & P SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72100TN2008PTC068960

Company & Directors' Information:- I SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72300MH2012PTC225903

Company & Directors' Information:- TAX-O-TAX SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74120PN2004PTC020069

Company & Directors' Information:- SOLUTIONS @ PANORAMA TRAVEL PRIVATE LIMITED [Strike Off] CIN = U63040MH2010PTC199347

Company & Directors' Information:- A.N.D SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999MH2013PTC244625

Company & Directors' Information:- V & M SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999PN2014PTC150848

Company & Directors' Information:- G K SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC149891

Company & Directors' Information:- G K A SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2004PTC150210

Company & Directors' Information:- V M SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900PN2010PTC136847

Company & Directors' Information:- M K R SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U01122TG2004PTC044148

Company & Directors' Information:- H. R. SOLUTIONS INDIA PRIVATE LIMITED [Strike Off] CIN = U74120TG2012PTC081581

Company & Directors' Information:- T - SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2011PTC079830

Company & Directors' Information:- E-TAX SOLUTIONS PRIVATE LIMITED [Active] CIN = U74900TG2015PTC099401

Company & Directors' Information:- T K SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TN2015PTC100464

Company & Directors' Information:- S H SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900TG2009PTC065812

Company & Directors' Information:- E SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72300UP2016PTC076258

Company & Directors' Information:- S A E-SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200WB2012PTC181964

Company & Directors' Information:- K. S. E-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74999WB2012PTC185025

Company & Directors' Information:- O S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U93000JK2012PTC003733

Company & Directors' Information:- H M SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200HP2011PTC031756

Company & Directors' Information:- B AND P SOLUTIONS PRIVATE LIMITED [Active] CIN = U24100CH2015PTC035482

Company & Directors' Information:- A T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900CH2009PTC031621

Company & Directors' Information:- R AND D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U52392CH2010PTC032232

Company & Directors' Information:- G S L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC164747

Company & Directors' Information:- F K SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC186101

Company & Directors' Information:- S N R SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72900DL2012PTC243073

Company & Directors' Information:- B. R. SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2002PTC116699

Company & Directors' Information:- G. M. S E-SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC235662

Company & Directors' Information:- A N S SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2012PTC245060

Company & Directors' Information:- S & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140DL2013PTC247089

Company & Directors' Information:- M A SOLUTIONS PRIVATE LIMITED [Active] CIN = U74140DL2014PTC265618

Company & Directors' Information:- S A N SOLUTIONS PRIVATE LIMITED [Active] CIN = U74999DL2002PTC117534

Company & Directors' Information:- I G SOLUTIONS PRIVATE LIMITED [Active] CIN = U70109DL2012PTC244223

Company & Directors' Information:- S N R SOLUTIONS PRIVATE LIMITED [Active] CIN = U72100DL2011PTC216142

Company & Directors' Information:- R K R SOFTWARE SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2004PTC130818

Company & Directors' Information:- P G I T SOLUTIONS PRIVATE LIMITED [Active] CIN = U72200DL2005PTC139469

Company & Directors' Information:- H R SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC073143

Company & Directors' Information:- A 2 Z SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74899DL2001PTC109658

Company & Directors' Information:- C M S SOFTWARE PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142352

Company & Directors' Information:- S M I T SOFTWARE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL2006PTC144816

Company & Directors' Information:- A P D SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC249969

Company & Directors' Information:- A N TAX SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900DL2013PTC256159

Company & Directors' Information:- V R A A P SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74950DL2014PTC271337

Company & Directors' Information:- R - N - A E - SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74900KA2008PTC045680

Company & Directors' Information:- A D SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200KA2002PTC030722

Company & Directors' Information:- V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KA2010PTC052832

Company & Directors' Information:- N R L SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900KA2013PTC069148

Company & Directors' Information:- S V SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U74140GJ2007PTC051390

Company & Directors' Information:- A & A SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200PN2008PTC131887

Company & Directors' Information:- T N B SOLUTIONS PRIVATE LIMITED [Active] CIN = U72900MH2007GAT171606

Company & Directors' Information:- H. A. N. R. E. J SOFTWARE PRIVATE LIMITED [Strike Off] CIN = U72200TG2008PTC062044

Company & Directors' Information:- U K SOFTWARE SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72400TN2008PTC069019

Company & Directors' Information:- H F SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72300DL2007PTC168577

Company & Directors' Information:- K V M SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900DL2008PTC180136

Company & Directors' Information:- A R C O N SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72200KL2007PTC020421

Company & Directors' Information:- T & T SOLUTIONS PRIVATE LIMITED [Strike Off] CIN = U72900GJ2007PTC051103

    Service Tax Appeal No. 21044 of 2019 [Arising out of Order-in-Appeal No. TVM-EXCUS-000-APP-484-2019 dated 17/09/2019 passed by Commissioner of Central Tax, Cochin (Appeal)]

    Decided On, 02 January 2020

    At, Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore

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

    For Petitioner: Anirudha R.J. Nayak, Advocate And For Respondents: S. Devarajan, Joint Commissioner (Authorized Representative)



Judgment Text


1. The present appeal is directed against the impugned order dated 05.09.2019 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant only on the ground that the appellants have violated the Condition 2(h) of the Notification No. 27/2012-CE dated 18.06.2012.

2. Briefly the facts of the present case are that the appellant is a private limited company and are engaged in rendering various services in relation to information technology and is exporting the said services overseas and receiving consideration in convertible foreign exchange. During the disputed period, the appellant exported various taxable services for the purpose of providing and exporting taxable output service, the appellant inter alia received various input services from several service providers on which input services tax was paid. As the appellants were unable to utilize the CENVAT credit, they filed the refund claim of unutilized CENVAT credit of Rs. 19,18,600/- in terms of Rule 5 of the CCR, 2004 on 30.12.2016. Thereafter, the Department issued a SCN dated 31.03.2017 wherein it was alleged in Para 4(iii) that proof of debit of the amount claimed as refund was not submitted, invoices to the extent of Rs. 1,12,401/- were not submitted, that Service Tax registration numbers of vendors was not mentioned on invoices and also alleged other minor discrepancies as detailed in Para 4(v) of the SCN and the amount on this aspect was to the tune of Rs. 7,89,434/-. Accordingly, the SCN proposed to reject the refund application. After following the due process, the Deputy Commissioner of Service Tax vide OIO dated 30.06.2017 rejected the entire refund claim on the ground that the appellant was not eligible to credit of Rs. 2,07,499/- and that proof of debit of the amount was not submitted. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the appeal of the appellant.

3. Heard both the parties and perused the records.

4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that both the authorities have erred in law in rejecting the refund claim in toto on two grounds that the appellant was not eligible to credits and non-submission of proof of debit of refund amount was a substantive requirement of law and subsequent debits could not be taken cognizance of as compliance with the requirement of law. He further submitted that the denial of refund of Rs. 2,07,499/- was on the grounds which were not germane to the SCN. He also submitted that both the authorities have not appreciated the fact that at the time of refund, eligibility to CENVAT credit cannot be questioned. He further submitted that Rule 5 of CCR clearly provides that the appellant can claim refund of unutilized CENVAT credit and at the time of refund, eligibility of the credit cannot be questioned. In support of this, he relied upon the decision in the case of K Line Ship Management (India) Pvt. Ltd. Vs CST, Mumbai, 2017-TIOL-2406-CESTAT-MUM. He further submitted that the Department had not questioned in the input services and its utilization for rendering the output service. Further, he submitted that as far as not debiting the CENVAT account before filing the refund claim, the Commissioner (A) in the impugned order has admitted that the appellant has not debited the CENVAT account before applying the refund but they have debited the same subsequently which is the violation of Condition 2(h) of the Notification. He further submitted that it is an admitted fact that they have filed the revised Return in which they have debited the CENVAT account to the extent of refund claim and the same has been accepted by the Commissioner (A). He further submitted that this is only a procedural violation and the substantive benefit cannot be denied on procedural and technical violations. In support of his submission, he relied upon the following decisions:

• Kony Labs IT Services Pvt. Ltd. Vs CCE, Hyderabad-IV : 2017 (3) GSTL 475 (Tri. Hyd.)

• Ingersoll Rand Technologies and Services Pvt. Ltd. Vs CCE, Bangalore-(Final Order No. 21023-21025/2019)

5. On the other hand, learned AR defended the impugned order.

6. After considering the submissions of both the parties and perusal of the material on record and the decision relied upon by the appellant cited supra, I find that rejection of refund of Rs. 2,07,499/- on the ground of ineligibility is not sustainable in law in view of the settled law that at the time of refund, eligibility cannot be questioned. In view of the decision in the case of K Line Ship Management (supra), I hold that it is not open to the Department to examine the eligibility of CENVAT credit while adjudicating the refund claim application, since in such matters of admissibility, the Department has mandated to take recourse under Rule 14 of the CCR. Further, the rejection of entire refund claims only on the ground of violation of Condition 2H of Notification No. 27/2012 is also not sustainable in law. Since, the appellants have debited the CENVAT account but only after filing the refund claim. Debiting the CENVAT account subsequent to the filing of the refund claim is only a procedural violation which cannot defeat the substantive right of the appellant to claim refund under Rule 5 of CCR, 2004. Further, In view of the decision of Kony Labs IT Services Pvt. Ltd.(supra) wherein it has been held that debiting the CENVAT account subsequently after filing the refund will not defeat the substantive right of the assessee. In view of my discussion above, I am of the considered view that the impugned order i

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s not sustainable in law and therefore the same is set aside by allowing the appeal of the appellant. The appellant is entitled to interest in terms of Section 11BB of the Central Excise Act, 1944 in view of the decision of the Hon'ble Apex Court in the case of Ranbaxy Laboratories Ltd. Vs UOI : 2011 (273) ELT 3 (SC) and UOI Vs Hamdard (Waqf) Laboratories : 2016 (333) STR 193 (SC). 7. In view of the above, the appeal is allowed and the authorities below is directed to sanction the refund with interest on delayed refund as per Section 11BB of the Central Excise Act, 1944. The appeal is accordingly allowed in above terms.
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