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TMI Blog2017 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ahlad, Advocate for Respondent. ORDER The above two appeals are filed by the Department against the order passed by Commissioner (Appeals) who sanctioned the refund claim filed by the respondent. 2. On behalf of the Department, the Ld. AR, Sh. P.S. Reddy reiterated the grounds of appeal. He submitted that the Commissioner (Appeals) has observed that the respondent/assessee nee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2012 and therefore the Department cannot contend that nexus of the input services with the output services has to be established by assessee. That the Commissioner (Appeals) has rightly allowed the refund claim. He relied upon the judgments rendered in the case of Xilinx India Technology Services Pvt. Ltd., Vs. CCE & ST, Hyderabad-IV [2016-TIOL-2087-CESTAT-HYD] and M/s Reliance Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, made effective from 01.04.2012, co-relation of input services vis-`-vis output services, incapability of service provider to utilize CENVAT credit etc., has been done away with and refund of CENVAT credit is to be allowed to the appellant based on the prescribed formula subject to procedure, safeguards, conditions, limitations prescribed in the cited Notification used under Rule 5, which in tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easure recorded in several pronouncements. 5. The Rule 5 of CENVAT Credit Rules, 2004 has under gone an amendment as noted by the Commissioner (Appeals). The word 'used' in the said provision earlier to 01.04.2012 has been deleted. The Commissioner (Appeals) has rightly allowed the refund claim relying upon the judgments on each issue. From the above discussions, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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