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TEXTRON INDIA PVT. LTD. Versus COMMR. OF S.T., BANGALORE

2015 (12) TMI 1165 - CESTAT BANGALORE

Denial of rebate of Service Tax - no nexus between the input services and the exported output service - whether the appellant is eligible for the rebate of Service Tax paid at the time of export of their services under Notification No. 11/2005-S.T - Held that:- while considering the rebate claim for output service, the nexus issue cannot be raised. The only thing that can be considered is whether the tax has been paid or not. The proper course of action would have been to propose to denial of th .....

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er No. 20794/2015 - Dated:- 19-3-2015 - Shri B.S.V. Murthy, Member (T) Shri Shailendra Sukhlecha, CA, for the Appellant. Shri A.K. Nigam, Additional Commissioner (AR), for the Respondent. ORDER The issue involved is whether the appellant is eligible for the rebate of Service Tax paid at the time of export of their services under Notification No. 11/2005-S.T. Out of ₹ 20,15,886/- claimed by the appellant for March 2008, an amount of ₹ 17,28,804/- has been rejected on the ground that t .....

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4.4 of a subsequent order passed by the very same Commissioner (Appeals) on the very same issue in respect of the very same appellant and submits that the Commissioner (Appeals) for the subsequent period has held that whether there was nexus between the input services and the output service is not relevant. 3. Learned AR on the other hand would submit that the show cause notice had required the appellants to show the description, nature and the percentage of usage of each input services fo .....

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ia . He also submits that the appellants have not filed the copy of the rebate claim along with appeal memo and therefore the matter may be adjourned so that the copy of the rebate claim can be filed. 4. I have considered the submissions made by both the sides. As regards the first submission by the learned AR that the show cause notice required the appellant to produce the nature of input services, its usage etc., I have to observe that while considering the rebate claim for output service .....

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