Page 115 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] FERTIN PHARMA RESEARCH v. COMMISSIONER OF CGST, NAVI MUMBAI 33

2020 (38) G.S.T.L. 33 (Tri. - Mumbai)
IN THE CESTAT, WEST ZONAL BENCH, MUMBAI
[COURT NO. IV]
Dr. D.M. Misra, Member (J)
FERTIN PHARMA RESEARCH
FERTIN PHARMA RESEARCH & DEVELOPMENT INDIA PVT.
LTD.
FERTIN PHARMA RESEARCH
Versus
COMMISSIONER OF CGST, NAVI MUMBAI

Final Order Nos. A/87552-87557/2018-WZB, dated 28-9-2018 in Appeal
Nos. ST/86041-86045 & 86319/2018
Export of services - Refund - Unutilized/Accumulated Cenvat credit -
Technical Testing and Analysis service - Tests carried out in India on goods
purchased from overseas and after analysis the relevant report submitted to
the overseas Denmark company - Services rendered by the appellant being in
the nature of export service, eligible to cash refund of accumulated Cenvat
credit under Rule 5 of Cenvat Credit Rules, 2004, except in relation to credit
availed input services denied by the Commissioner (Appeals) on input ser-
vices viz. building maintenance charges and Rent-a-Cab service - Matter re-
manded to the adjudicating authority to calculate the admissibility of refund
amount except the credit availed on input services viz. Building maintenance
charges and Rent-a-Cab service. [paras 6, 8]
Matter remanded
CASES CITED
Commissioner v. Sai Life Sciences Ltd. — 2016 (42) S.T.R. 882 (Tribunal) — Referred ............. [Paras 4, 5]
Commissioner v. SGS India Pvt. Ltd. — 2014 (34) S.T.R. 554 (Bom.) — Distinguished .......... [Paras 5, 8]
Crompton Greaves Ltd. v. Commissioner — 2016 (42) S.T.R. 306 (Tribunal) — Referred .............. [Para 5]
Fertin Pharma Research & Development v. Commissioner
— 2017 (6) G.S.T.L. 475 (Tribunal) — Referred ............................................................................ [Para 4]
Principal Commissioner v. Advinus Therapeutics Ltd.
— 2017 (51) S.T.R. 298 (Tribunal) — Relied on ....................................................................... [Paras 4, 6]
Roha Dyechem Ltd. v. Commissioner — 2017-TIOL-3448-CESTAT-MUM — Referred ................. [Para 5]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular, dated 20-6-2012 ...................................................................................................... [Para 4]
REPRESENTED BY : Shri D.H. Nadkarni, Advocate, for the Appellant.
Shri M.P. Damle, AC (AR), for the Respondent.
[Order]. - These appeals are filed against Order-in-Appeal No.
MKK/327-332/RGD/APP/2017, dated 14-12-2017 passed by the Commissioner
of Central Excise & Service Tax (Appeals), Raigad.
2. Briefly stated facts of the case are that the appellants have been regis-
tered for providing taxable output service under the category of “Technical Test-
ing and Analysis Service/Scientific and Technical Consultancy Service”. The ap-
pellant had claimed to have exported the said services to one M/s. Fertin Phar-
ma, Denmark. The inputs/raw materials on which research and development
activity was undertaken by the appellant had been purchased from their parent

GST LAW TIMES  2nd July 2020  115