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2015 (2) TMI 271 - AT - Service TaxRefund of cenvat creidt under Notification No. 5/2006 CE(NT) dt. 14.3.2006 - Denial of admissibility of CENVAT Credit on input services - Held that:- It is strange that the ground of appeal stats that the use of input services has not been examined by the adjudicating authority when the matter has been discussed very clearly by the Commissioner (Appeals). It would serve no purpose to remand the impugned order in such circumstances. However, on merits, we have seen the list of above services and we find absolutely no ground to reject the admissibility of cenvat credit on them. All these input services do have a nexus with the business of providing output services by the respondent. Cenvat credit on inadmissible input services must obviously be deducted, but in the present case all the input services are used for providing output services. Therefore this objection has no relevance. The second amount which is sought to be deducted is the input credit on account of domestic service tax liability. We find no logic in deducting this amount. The formula does not allow for such deduction and by its very nature, the formula has already factored this amount in the manner it has been formulated. If Revenue's contention is accepted, the word "Total" in the formula would become irrelevant. Therefore, the grounds of appeal relating to this order-in-appeal are rejected and the impugned order-in-appeal is upheld. In exactly similar cases of this very respondent for different periods, the adjudicating authority has sanctioned refund claims without raising any objection. The Ld. A.R. inform us that the two orders-in-original have been passed by different authorities. We note from the records as shown to us by both sides and as agreed by the Ld. Counsel, in this case certain records namely Balance Sheet and Profit and Loss Account had not been submitted to the adjudicating authority. We are not very clear as to what the adjudicating authority wants to examine from these Accounts but, at the same time, in our view these accounts could indicate the export turnover of services which the adjudicating authority may have liked to correlate with the Service Tax returns where such turnover figures ought to have been given. - matter remanded back - Decided partly in favour of Revenue.
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