2022 (11) TMI 695 - AT - Service Tax
Refund claim - nexus exists between inputs and export outputs or not - Club or Association Services - Services by Airconditioned Restaurants - Sponsorship Services - Event Management Services - Short Term Hotel Accommodation Services - Mandap Keeper Services - Convention Services - Cable Operator Services - HELD THAT:- The issue concerning rejection of refund against credits on inputs taken by the Appellant engaged solely on export of services is not required to be decided again in evaluating the eligibility of availment of such input credits by the Appellant since judicial precedent set by this Tribunal would rule the field in the absence of any contradictory finding by the Appellate Court.
Therefore, in reiterating what has been observed by me in respect of Appellant’s earlier appeal that was decided on 05.07.2019 in WARBURG PINCUS INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX-II, MUMBAI [2019 (7) TMI 337 - CESTAT MUMBAI] that judicial precedent is to be carried forward for maintenance of certainty and predictability in the decision making process that has already held the input services availed by the Appellant as eligible credits and in view of the fact that Notification No. 27/2012-CE (NT) permits refund of such unutilised credits of the exporters, the following order is passed.
The order is hereby modified in holding that the Appellant is eligible also to get refund of the unutilised CENVAT Credit to the tune of Rs.13,55,221/- with applicable interest and the Respondent-Department is directed to pay the same within two months of receipt of this order - appeal allowed.