TMI Blog2017 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - Dated:- 30-1-2017 - Shri Raju, Member (Technical) Shri Prasad Paranjape, Advocate for Appellant Shri A.B. Kulgod, AC (AR) for Respondent ORDER Per Raju Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities. Learned Counsel argued that no show-cause notice was issued and in these circumstances credit once availed cannot be denied to the appellant. He further argued that 99% of their output services were exported and the credit has been availed to eligible services. He argued that once availment of credit is not challenged, refund of credit as per rule 5 of Cenvat Credit Rules cannot be chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... language of Notification No. 5/2006-CX (NT) permits refund only for such services that are used in providing output services. In other words, the view being taken is that to be eligible for refund, input services should be directly used in the output service exported. As regards the extent of nexus between the inputs/input services and the export goods/services, it must be borne in mind that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case for inputs. In view of the above, it is clear 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. 5. In view of the above, the impugned order is set aside and the appeals are allowed with consequential relief, if any. ( Pronounced in Court on 30.01.2017 ) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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