2025-VIL-2162-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Refund of CENVAT credit, Classification of services – Appellant are engaged in providing various services such as Back Office Operations, Human Resources Services, Geographic Information System Services, Data Processing Services and Support Centre Services to their overseas group company. The appellants filed a refund claim under Rule 5 of CCR, 2004, which was partly allowed and partly rejected by the authorities - Whether the services provided by the appellants are correctly classified as Management or Business Consultant Services or under Legal Consultancy Services – HELD - The nature of the service rendered by the appellants is Management or Business Consultant Services rather than Legal Consultancy Services - The classification adopted by the appellants as Management or Business Consultant Services is correct - Further, the Revenue's attempt to deny the CENVAT credit while deciding the refund application, without challenging the assessment/self-assessment order and without initiating proceedings under Rule 14 of CENVAT Credit Rules, is not permissible. The refund proceedings are executionary in nature and the eligibility or applicability of service for refund cannot be questioned at the time of refund if the facts were declared in the ST-3 Returns - The appeal filed by the assessee is allowed and the appeal filed by the Revenue is rejected - Whether the denial of CENVAT credit on the ground of delayed payment is valid – HELD - The denial of CENVAT credit on the ground of delayed payment is not valid. The Tribunal relied on the decision in AD-2 Pro Global Creative Solutions Pvt. Ltd. case, wherein it was held that the credit cannot be denied if the payment was made much before the filing of the refund claims and was indicated in the Returns.
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