TMI Blog2021 (12) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is correct in submitting that at the relevant time this Notification was not in existence, therefore, it is wrong on the part of the Learned Commissioner (Appeals) to import and apply the non-existent notification. The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is correctly governed by Rule 5 read with Notification No. 27 of 2012-CE(NT), therefore, rejection of refund referring to Notification 41/2007-ST is absolutely incorrect being not relevant. The learned Commissioner (Appeals) also given finding for rejection of the claim that the cenvat document is not in the name of the appellant but in the name of their Mumbai Office. Mumbai Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004. Appeal allowed - decided in favor of appellant. - Excise Appeal No.11957-11958 of 2018 with Excise Appeal No. 11989 of 2018 - A/12597-12599 /2021 - Dated:- 9-12-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. Jigar Shah, Advocate for the Appellant Shri. Vinod Lukose, Suptd. (Authorized Representative) for the Respondent ORDER These appeals are directed against the orders in appeal passed by Commissioner (Appeals) which are impugned in the present appeals. The issue involved is that whether the appellant is entitled for the refund claim under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 27 of 2012-CE (NT) dated 18.06.2012 in respect of Cenvat Credit availed on Banking and Financial Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE (NT) dated 18.06.2012, therefore, the condition of Notification 41/07-ST cannot be imported at appellate stage for rejecting the claim. He without prejudice submits that even if it is assumed that refund should have been filed under Notification 41/2012-ST, the appellant has complied with all the conditions prescribed in the said Notification, therefore, in any case, refund could not have been rejected. He submits that the subject input services, i.e. Banking and Financial Services were indeed used in relation to export of the finished goods. Moreover, issue of nexus of the input service with output service cannot be made a ground for rejection of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at document, he submits that the documents are clearly eligible in terms of Rule 4A of Cenvat Credit Rules, 2004 read with Rule 9 of Cenvat Credit Rules, 2004 as all the required information are appearing in the document, therefore, the document is clearly as per in terms of Rule 4A of Service Tax Rules, 1994 read with Rule 9 of Cenvat Credit Rules, 2004. 2.3 He further submits that the cenvat credit was taken in respect of Insurance Service only to the extent it pertains to export from Ahmedabad factory, therefore, the Commissioner (Appeals) has erred in holding that the appellants have failed to produce evidences to show that the impugned services were used in relation with the goods manufactured and exported from their registered offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t service used in relation to export of finished goods, therefore, the refund is correctly governed by Rule 5 read with Notification No. 27 of 2012-CE(NT), therefore, rejection of refund referring to Notification 41/2007-ST is absolutely incorrect being not relevant. 7. The learned Commissioner (Appeals) also given finding for rejection of the claim that the cenvat document is not in the name of the appellant but in the name of their Mumbai Office. I find that Mumbai Office is not an independent entity and not carrying out a business separately. The Mumbai office is working solely for the manufacturing unit of the appellant company, one of the factories is the appellant Ahmedabad Factory. It is the submission of the appellant that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoices, I find that all the details as required in terms of Rule 4A read with Rule 9 of Cenvat Credit Rules, 2004 are appearing in the invoices. As regard the Financial Services, the amount shown is consolidated amount inclusive of service tax, therefore, the appellant has bifurcated the said amount into the gross value and in the service tax amount, I do not find anything incorrect in doing such bifurcation. The documents are correctly bearing all the information required, therefore, the cenvat documents are in confirmation to Rule 4A and read with Rule 9 of Cevnat Credit Rules, 2004. Therefore, on all the counts on which the Learned Commissioner (Appeals) denied the refund claim, the impugned order is not sustainable. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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