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2019 (11) TMI 1661 - CESTAT MUMBAIRefund of CENVAT Credit - export of output services - disputed services are confirming to the definition of input service contained in Rule 2(l) ibid or not - nexus between the disputed input services and the output service exported by the appellant - Rule 5 of CCR - HELD THAT:- Rule 14 of CCR provides that the irregular credit can be recovered and for effecting such recovery, the provisions of Section 11A ibid shall apply mutantis-mutandis. It is an admitted fact on record that no proceedings were initiated by the department, seeking for recovery of the alleged wrongly availed Cenvat Credit by the appellant. In this case, the appellant has filed the refund application under Rule 5 ibid. It has been mandated in Rule 5 that subject to compliance of the requirement of the notification and observance of the formula prescribed therein, the benefit of refund should be extended to the appellant. Since, the said Rule is silent about the aspect of establishing nexus between the input and the output services, the authorities functioned under the statute cannot go beyond the statutory provisions, in interpreting the provisions differently, in support of rejection of the refund application. There are no merit in the impugned order, insofar as it has denied the benefit of refund to the appellant - appeal allowed - decided in favor of appellant.
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