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TMI Blog2013 (1) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... lized CENVAT credit taken on nine services which were claimed to be input services and were also claimed to have been used for export of output services viz. consulting engineer s service and maintenance or repair service during the period from April to June 2008. The original authority found no nexus between the output services and any of the so-called input services and accordingly rejected the refund claim, and also raised a jurisdictional objection apart from disputing the very payment of service tax on the so-called input services. When the matter ultimately came up before the Commissioner(Appeals), he recorded a finding of nexus between the output services on the one hand and the input services on the other in view of Circular No. 120 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the submissions, I have found substance in the objections raised by the appellant vis-`-vis the relevant findings of the Commissioner (Appeals). The relevant observations/findings of the Commissioner (Appeals) read thus:- As to correlation of input/output services, all the 7 input services, qualify for availment of credit as per Board s circular No. 120/1/2010 ST dated 19/1/2010. The findings of the original adjudicating authority relating to input services for the output services maintenance or repair is not convincing as this maintenance or repair is for updating and upgrading of software services which is of a regular and recurring nature . On the question whether nexus exists between consulting engineer s service (ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedless to say that, in this regard, the Board s guidelines shall be followed. The appeal No. ST/1178/2010 is allowed by way of remand to this limited extent. It is once again made clear that the respondent is entitled to refund of unutilized CENVAT credit on the input services which were used for export of maintenance or repair service during April to June 2008. 5. Appeal No. ST/2757/2010 filed by the department is directed against the appellate Commissioner s order on the respondent s refund claim of Rs. 1,80,763/-, which is the claim for refund of unutilized CENVAT credit taken on input services which were claimed to have been used for export of consulting engineer s service and maintenance or repair service during the period Jul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to the learned authorized representative of the respondent- company, the appellate Commissioner s decision discloses proper consideration of the nexus issue and hence it is not liable to be interfered with. 7. After considering the submissions, I find that the Board s Circular dated 19/1/2010 requires a declaration to be filed by the party disclosing the relevant facts to establish a nexus between the output service and each of the input service. For a claim of refund of Rs 1,80,763/-, there is no requirement of Chartered Accountant s certificate to be produced by the claimant. However, it is incumbent on the authority to meticulously consider the party s declaration and decide whether the facts declared by them are correct and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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