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2017 (2) TMI 152 - CESTAT MUMBAI

2017 (2) TMI 152 - CESTAT MUMBAI - TMI - Refund claim - CENVAT credit on exported services - denial on account of lack of nexus - Held that: - the clarification issued by the CBE&C vide Circular dated 19.1.2010 states that if availment of credit of the Service Tax has not been challenged, the nexus between input services and the export services cannot be challenged - refund allowed - appeal allowed - decided in favor of appellant. - ST/86565, 86885, 86886 & 86887/16 - A/85578-85581/17/SMB - Date .....

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for the appellant argued that the issue involved is if it is open to the authorities to refuse credit of Service Tax under the proceedings involving claim of rebate. He argued that the appellants had filed claim of refund under Rule 5 of the Cenvat Credit Rules, 2004. During the said proceedings, it was held that there is no nexus between the services exported and the certain input services. Consequently part refund was rejected by the lower authorities. Learned Counsel argued that no show-cause .....

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r argued that even otherwise credit of input services is available to them as per various judicial decisions. 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellants have sought refund of CENVAT Credit availed by them. Part of the refund claim has been rejected alleging that the nexus between the input services and the export services has not been established. In this regard, the clarification issued by the CBE&C vide Circular date .....

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