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2021 (9) TMI 979 - AT - Service TaxRefund of accumulated credit - Input services - Banking and Financial Services - Cab Operator Services - Courier Services - Maintenance and Repair Services - Market Research Agency Service - Rule 5 of the CENVAT Credit Rules, 2004 as amended by the Notification No 18/2012 -CX (NT) dated 07.03.2012 - HELD THAT:- From the plain reading of the said rule it is evident that the amended rule 5, does not require establishment of any nexus between the input services and the exported services. The rule only provides that the admissible refund will be proportional to the ratio of export turnover of goods and services to the total turnover, during the period under consideration, of the Net CENVAT credit taken during that period. Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby credit availed during the period under consideration is sought to be denied or varied, is not permissible. If the quantum of the Cenvat Credit is sought to be varied, by holding that certain services do not qualify as input services then the same could have been done by invoking the provisions of Rule 14 of the CENVAT Credit Rules, 2004. Since the Commissioner (Appeals) has by the impugned order held the refund to be admissible, to the extent of CENVAT Credit held admissible by him subject to verification of the documents by the original authority, his order is modified to this extent i.e. that entire credit as claimed by the Appellant for determining the refund amount is held admissible if not held admissible in proper proceedings initiated under Rule 14 of the CENVAT Credit Rules, 2004. The appeal filed is thus allowed subject to verification of the subject documents by the adjudicating authority, for which the matter is remanded to original authority - appeal allowed by way of remand.
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