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2023 (3) TMI 64 - AT - Service TaxRefund claims - Seeking modification in the refund claims filed by the appellant without initiating any proceedings by way of issuance of show cause notice under Rule 14 of Cenvat Credit Rules, 2004 - HELD THAT:- In the case of appellant itself, the issue has been settled by the orders reported at [2018 (8) TMI 19 - CESTAT MUMBAI], where it was held that under the substituted Rule 5 of the rules, there is no requirement of showing the nexus between the input service and the output service provided by the assessee. Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, the establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application.” Issue also stands decided in the case of PMI ORGANISATION CENTRE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, MUMBAI EAST [2022 (3) TMI 192 - CESTAT MUMBAI] where it was held that The reasons assigned by the authorities below in this case for denial of the refund benefit to the applicant shall not stand for judicial scrutiny inasmuch as other than the allegation of non-establishment of nexus, the department had never questioned nor pointed out any discrepancy, alleging that the ingredients mentioned in Rule 5 ibid have not been complied with by the appellant. Hence, refund benefit shall not be denied to the appellant. Appeal allowed.
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