TMI Blog2018 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of showing the nexus between the input service and the output service provided by the assessee. Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, the establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application - refund cannot be denied - appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services, which were used in output service, exported by the appellant. While adjudicating the refund claim amount of ₹ 39,51,995/- filed by the appellant, the original authority had allowed the refund benefit for ₹ 32,22,487/- and rejected the balance amount of ₹ 7,29,508/- on the ground that the disputed input services have no nexus with the output services provided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider. Under such amended rule in vogue, there is no requirement of satisfying the nexus between the input services and the output service provided by the service provider. Consequent upon substitution of the said Rule in the Union Budget 2012, the Tax Research Unit (TRU) of CBEC vide letter dated 16.03.2012 has clarified as under:- F.1. Simplified scheme for refunds: 1. A simplifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis of receipt of export turnover to the total turnover, the establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application. 4. Therefore, I do not find any merits in the impugned order in denying the refund benefit to the appellant. Accordingly, the impugned order is set aside and the appeal is allowed in favour of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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