2024-VIL-1429-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of CENVAT Credit, Export of Services, Addendum to Show Cause Notice - Appellant is engaged in the business of live broadcasting on DTH and other digital media exclusively in the territory of USA and Canada - Refund claim of CENVAT Credit in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification no. 27/2012-CE (NT) dated 18.06.2012 – Validity of issuance of an Addendum / Corrigendum to the Show Cause Notice (SCN) after a six-month gap - Whether the formula prescribed under the Notification No. 27/2012-CE (NT) dated 18.06.2012 for calculating the refund amount is applicable in the present case, where the appellant is a 100% exporter and the entire turnover pertains to the export of services – HELD - there is no legal infirmity in the issuance of the addendum, as it further supplements the allegations contained in the original show cause notice, and the appellant had the opportunity to seek further particulars if the notice was deficient - merely because necessary particulars have not been stated in the show cause notice, it could not be a valid ground for quashing the notice - the formula prescribed under the Notification is intended to restrict the refund of tax paid on input services to the extent of export services, effectively excluding the refund of tax paid on domestic services. Since the appellant is a 100% exporter, the application of the formula would not result in any advantage to the Department and the appellant was eligible to claim a full refund of the tax paid on input services - the impugned order is set aside and the appeal is allowed by way of remand, directing the appellant to produce all the relevant and supporting documents before the original adjudicating authority to satisfy the remaining condition of the notification – appeal is allowed by remand - Whether the appellant is entitled to the refund of Swachh Bharat Cess – HELD - the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat Credit and the appellants are entitled for refund of it. Consequently, appellant cannot be denied the refund of what is allowed to them statutorily, merely on the grounds that they have submitted a letter to the Department for not pressing the same.
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