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2016 (2) TMI 240 - CESTAT BANGALORE

2016 (2) TMI 240 - CESTAT BANGALORE - TMI - Refund - correlation of input services with export of services - Held that:- the matter is remanded to the original adjudicating authority to examine the refund claims of these appellants in the light of the principles laid down by the CESTATís Interim Order in the case of Apotex Research Pvt. Ltd. [2013 (9) TMI 1087 - CESTAT BANGALORE] - Decided partly in favor of revenue. - ST/311/2009-DB, ST/353/2009-DB, ST/1779/2011-DB, ST/1780/2011-DB, ST/1781/201 .....

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ondents have been heard. 2. In all these appeals, common issues are involved; therefore, these are being taken up together for consideration and the decision. It is pointed out that these appeals have arisen out of order-in-appeal No. 355/2008 dated 22.12.2008 and No. 11/2011 dated 30.03.2011. Here the appeals have been filed by the assessee(s) as well as cross appeals by the Revenue against the above referred orders-in-appeal. 2.1. The common matter in these appeals is sanction of refunds under .....

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es, Travel Agent Services, Management Consultancy Services, Rent-a-Cab, Cargo Services, Outdoor Catering Services, Convention Services their claim for the refund has been rejected, whereas these input services have correlation with export of service and they are entitled to the refunds claimed. They also cited the following case laws in support. a) CCE Vs. CE Gloves India Ltd. Apotex Research Pvt. Ltd. Texport Overseas Pvt. Ltd. Vishal Natural Goods Products Final Order 26617-26629/2013 Tri-Bang .....

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vertisement Services, Manpower Recruitment Services, Security Services and Revenue says that the order of the Commissioner (Appeals) in this regard is not proper and they have prayed that this order partially allowing the refund of cenvat credit which was rejected by the original order passed by Deputy Commissioner should be set aside. 4. Assessee M/s. Dell International Services India Pvt. Ltd. in respect of order-in-appeal No. 11/2011 dated 30.03.2011 have filed their appeal saying that Commis .....

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d in terms of the conditions laid down under Export of Services Rules 2005. iii. Appellant is entitled for the credit of service tax/duty paid on various inputs and input services. iv. Cenvat credit of service tax paid cannot be denied on the ground of procedural short falls. v. Commissioner (Appeals) does not have power to remand the matter to adjudicating authority. vi. Intention of the Government is always to ensure that services exported do not contain any element of tax. vii. If cenvat cred .....

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input services used. The Revenue has also submitted that the inputs services held as eligible input services for CENVAT credit and refund by the Commissioner (Appeals) do not have a nexus with the output services and are not eligible for the refund of service tax paid for said input services. 5. It has also been pleaded by the learned advocate appearing on behalf of M/s. Dell International Services Pvt. Ltd. that the order-in-appeal in their case wrongly referred their refund claim for verificat .....

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