TMI Blog2016 (2) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... ed view, while the Adjudicating Authority allowed the input credit on the exported goods, there should not be different yardstick to establish nexus input service and export goods. In the instant case, there is no material available on record that the input service were not used for the export of goods. In view of the above discussions, we do not find any reason to interfere the order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 7,02,67,250/- under Rule 5 of the said Rules 2004. The Adjudicating authority sanctioned refund of accumulated Cenvat Credit of Central Excise duty of ₹ 6,87,41,351/- and rejected the balance amount of ₹ 15,25,899.00, which representing the unutilised cenvat credit on input service. The respondent filed appeal for refund of balance amount before the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to manufacture of final product, which is cleared for export under Bond or letter of undertaking; input or input service used for providing output service which has been exported without payment of service tax. Central Board of Excise and Customs vide circular No. 120/01/2010-ST dtd 19.1.2010 clarifies that the phrase used in mentioned in Notification No 5/2006-CE(NT) to show the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final products and includes services used directly or indirectly. Similarly Rule 2 (l) (i) of CENVAT Credit Rules also gives wide scope to the input services for provider of output services by including in its ambit services used....for providing an output service. It has been clarified that : as regards the extent of nexus between the inputs/input services and the export goods/services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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