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2019 (7) TMI 1418 - AT - Service Tax100% EOU registered with STPI - Refund of accumulated CENVAT Credit - denial of refund on the ground of nexus - Rule 5 of Cenvat Credit Rules 2004 read with N/N. 5/2006 CE (NT) - export of services or not - refund barred for technical reasons such as incomplete forms, inadequate data, difference in figures etc. or not. Whether the service rendered by the appellant is export of service? - HELD THAT:- The appellants are exporting services in relation to Information Technology Software. The recipient is undisputedly Samsung Korea which is outside India. The appellants are receiving the renumeration for the services rendered in foreign exchange. Therefore, we find that the activity undertaken by appellants amounts to export of services. It is understood that the Department does not dispute the claim of export of services by the appellants. We find that the appellants have submitted a declaration given by Samsung, Korea stating that these services were used by them for the purpose of its business outside India. However, the learned authorized representative submits that this certificate was not produced before the Commissioner (Appeals) - Therefore, it would be in the interest of justice that the matter should go back to the learned Commissioner (Appeals) to appreciate the evidence submitted by the appellants in this regard. Whether some of the input services which are disputed have nexus with the output service provided by the appellants? - HELD THAT:- The appellants have given elaborate submissions on the applicability of such services as settled by various decisions - the entire issue of nexus between the input service and output service has been clarified by CBEC Circular 120/01/2010 – ST and the case-law cited by the appellants. In view of the above, the issue of examining nexus in respect of each of the input service requires to be seen in the light of ratios of judgments by Tribunal and higher Courts and the circulars issued by the Board - For this purpose also the matter requires to be remanded to the lower authorities. Whether refund will be barred on technical reasons such as incomplete forms, inadequate data, difference in figures etc. - HELD THAT:- As long as the refund claim is in order and necessary documents as required as per law and as long as there is no dispute about the eligibility of the particular service to be eligible for refund, minor discrepancies should not be a hindrance. Appeal allowed by way of remand.
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