Order Date – 28 February 2023

Parties: M/s. WNS Global Services Pvt. Ltd. Vs Commissioner of CGST, Navi Mumbai

Facts –

• The Appellant, M/s. WNS Global Services Pvt. Ltd., engaged in the business of process outsourcing services for its customers in India and Abroad. It operates from SEZ/STPI registered units at various locations in India including Mumbai. As an export-oriented unit, it could not utilise CENVAT Credit of Service Tax taken on input services used for export of BAS.
• The appellant had filed refund claims for the period January, 2012 to March 2015 and the same was rejected. 
• Refund claim was rejected by the Commissioner (Appeals) for the period from January, 2016 for March, 2016 on the ground of non-production of invoices and non-availability of Appellant’s name in the invoices, for April, 2017 to June, 2017 on the ground of no nexus with the output service and invoice not raised in the Appellant address.

Issue –

• Whether the appellant is entitled to refund?

Order –

• The Tribunal in the light of K Line Ship Management India Pvt. Ltd., held that without issue of notice under Rule 14 of CENVAT Credit Rules, 2004 refund claim should never be denied under Rule 5 of the said Rule. The Appellant succeeds in his first 10 appeals.
• In respect of refund rejected on the ground that original documents were unavailable, as the documents were held to be in the position of the Respondent-Department at its Gurgaon Office, concerning which acknowledgment copy was also produced by this Appellant before the Hon'ble High Court. Therefore, the attested copies of the invoices could have been considered as proof of production of document evidencing payment of duty.
• In respect of other refund claim the matter is remanded back. 
• Hence the appeal is allowed partly.