INDIRECT TAXES – Service Tax : Case Law Update refund and there could be no unjust enrichment, ambulance service, however not allowed ! Rent-a-Cab Service availed in transportation total consideration received. of employee’s children to school/tuition centres. Further, penalty is waived as the 2.4 Wipro Ltd. vs. UOI 2013 (29) STR 545 issue regarding admissibility of the credit is related to interpretation of the provisions of (Del.) The High Court in this case held that, filing CCR, 2004. of declaration for claiming rebate under @ @ {|ÂĽ|™™§$" 3.3 Pearl Insulations Pvt. Ltd. vs. CCE of service is not such a non-compliance as to Bengaluru 2013 (29) STR 640 (Tri.-Bang.) disentitle exporter from rebate. Nature of service The department in this case demanded interest is such that they are rendered seamlessly, on on wrongly availed CENVAT credit, though the continuous basis without any commencement or appellant reversed the same without utilization. ! The Tribunal held that, section 11AB of CEA, requirement “priorâ€? to date of export, except for 1944 has to be read down to mean that interest description of service. liability arises when wrongly availed credit has been utilised and not when only availed. It is further held that, service tax and cess paid on cost of providing Call Centre/business process outsourcing service is eligible for rebate under Rule 5 of ESR, 2005. It is also held that, conditions imposed by ! with and if it is impossible of compliance, then there is no purpose behind it.
3.
CENVAT Credit
3.1
CCCE&ST, Hyderabad vs. Aster Teleservices (P) Ltd. 2013 (29) STR 475 (Tri.-Bang.) The Tribunal in this case held that, the assessee being liable to pay service tax on GTA service, he was doing so as an output service and therefore he was entitled utilize Cenvat credit for payment of such tax. It is also held that, there is no legal bar on utilization of Cenvat credit for the purpose of payment of Service Tax on GTA service by the deemed service provider thereof. 3.2
Hindustan Zinc Ltd. vs. CCE, Jaipur – I 2013 (29) STR 492 (Tri-Del.) The Tribunal in this case allowed CENVAT credit of service tax paid on Rent-a-Cab Service availed in bringing employees to the factory and dropping them back and in relation to
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The Chamber's Journal April 2013
ML-490