2026-VIL-1000-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Reversal of cenvat credit, Eligibility for service tax refund under exemption notification – Export of IT-enabled services, Refund claims for service tax paid on input services - Assessee had initially availed cenvat credit on input services but subsequently reversed the same, communicating the reversal to the Department and reflecting it in the statutory tax Audit Report – Rejection of refund on the grounds that cenvat credit was availed in contravention of the exemption notification clause and that declaration was not filed prior to export of services for one period - Whether denial of refund claims on the grounds of non-compliance with the condition that no cenvat credit should be availed on inputs and input services where the assessee had availed credit but subsequently reversed it, and non-filing of declaration in one instance prior to export of services, is legally sustainable - HELD - Where cenvat credit has been availed but subsequently reversed by the assessee with the reversal communicated to the department and certified in the mandated tax audit report as nil, such reversal amounts to not having taken the cenvat credit at all - The Tribunal decisions establish the principle that reversal of cenvat credit is tantamount to non-availment of credit - Regarding the non-filing of declaration for one period, the declaration requirement serves to furnish details of inputs and input services used in export services, which are verifiable from the assessee's own records. The assessee admittedly engaged in export of services, paid service tax on inputs and input services, and used these for providing export services. Applying the principle that substantial justice cannot be denied for technical lapses, the absence of filing a declaration in a single instance does not warrant denial of the entire refund claim - The assessee is given an opportunity to file the declaration if not already filed, and all refund claims are to be processed without further delay - The impugned order is set aside and the appeal is allowed
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