26 December 2012
We are a 100% EOU, having 1 office in Mumbai (which was registered with the CENVAT authorities in April 1995).
We recently took a New Office on lease from Sept '11. We applied for a Centralized Registration to cover this Unit in Aug '12 ONLY.
In Sept 12, we have applied for CENVAT refund for the period Sept '11 to March '12.
We have been informed by the Refund Department that the Input CENVAT Credit pertaining to Expenses of the New Unit (for any period prior to Centralized Registration ie. August '12) is NOT ELIGIBLE for refund since this Unit has been registered only in Aug 12.
Queries: 1. Could you please let me know if such CENVAT can be claimed as refund at all? 2. Whether we will have to appeal against the Order whenever it is passed? 3. Is there any precedence / Case laws wherein the above scenario is covered and under which the amount can be claimed as a Refund by us?
26 December 2012
Thanks..let me slightly tweak my question for better clarity..
We are a 100% software exporter, having 1 office in Mumbai (registered with the CENVAT authorities in April 1995).
We recently took a New Office on lease from Sept '11 and applied for Centralized Registration to cover this Unit in Aug '12 ONLY. We pay Rent for this premise.
In Sept 12, we applied for CENVAT refund for the period Sept '11 to March '12.
We received a Show Cause Notice from the Refund Dept. that the Input CENVAT Credit on Expenses of the New Unit (for any period prior to Centralized Regn. ie. Aug '12) is NOT ELIGIBLE for refund since this Unit has been registered only in Aug 12.
Queries: 1. Can we claim CENVAT refund on such Rent and other expense of the New Unit ? 2. Whether we will have to appeal against the Order whenever it is passed? 3. Is there any precedence / Case laws under which the CENVAT can be claimed as a Refund?
CAclubindia
