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2023 (8) TMI 699 - AT - Service TaxRefund of unutilized service tax paid on input services used for providing output services - absence of nexus between input service and output service - non-submission of documents - claim being time barred - period April 2009 to September 2009 - HELD THAT:- It is found that the finding of the Appellate Authority to reject the claim of the assessee on the ground that they are not eligible for the CENVAT credit since the input services have no nexus with the export service and it is unsustainable. As held by the Hon’ble Telangana High Court in the case of Commissioner, Customs & Central Excise, Hyderabad-IV Vs. M/s Qualcomm India Pvt. Ltd. [2021 (11) TMI 72 - TELANGANA HIGH COURT] Rule 14 provided that in the case of irregular availment of CENVAT credit or its utilization, the authorities under the Finance Act are empowered to recover the same from the assessee and not by denying to the grant of refund under Rule 5 of the Finance Act without there being any proceedings initiated under Rule 14 of Rules seeking to deny the refund, especially since the claim pertains to the period prior to amendment under Rule 5 of CENVAT Credit Rules w.e.f. 01.04.2012. Appeal of assessee allowed.
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