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2015 (5) TMI 774 - CESTAT MUMBAI

2015 (5) TMI 774 - CESTAT MUMBAI - TMI - Denial of refund claim - Notification No. 5/2006-CE (NT) dated 14/03/2006 - nexus between the exported output service and the input services utilised - Held that:- Nowhere in Rule 5 of the CCR, 2004, is there any condition of establishing a nexus between the input service credit taken and the output service exported. Notification No. 5/2006-ST also does not stipulate any such condition. So long as the credit is admissible and has been taken and lying accu .....

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ity cannot be faulted at all - Decided against Revenue. - Appeal No. ST/85011/14 - Dated:- 18-3-2015 - P R Chandrasekharan, Member (T),J. For the Petitioner : Shri A B Kulgod, Asst Comm (AR) For the Respondent : Shri Shailesh Bapat, CA ORDER Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No.PUN-EXCUS-001-APP-113-13-14 dated 10/10/2013 passed by Commissioner of Central Excise & Service Tax (Appeals), Pune-1. 2. Vide the impugned order, the lower appellate authority h .....

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rned Assistant Commissioner (AR) appearing for the revenue reiterates the grounds urged in the appeal memorandum. 4. The learned CA appearing for the respondent submits that in the present case they availed input service credit in October 2011 in respect of the services they imported during May 2008 to September 2011. In respect of exports made during the quarter October 2011 to December 2011, the appellant sought refund of the accumulated Cenvat credit lying in their account. Nowhere in the sai .....

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ocs Business Services Pvt. Ltd., Vs. CCE, Pune 2013 (31) S.T.R. 249 (Tri. - Mumbai) in support of his contention. He also relies on the CBEC Circular No.120/01/20101-ST dated 19/01/2010 wherein it has been clarified that the entire purpose of Notification No. 5/2006-CE (NT) is to refund the accumulated input/input service credit to exporters and zero-rate the exports. It has also been clarified that there is no requirement of establishing any nexus or the input services should be directly used i .....

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