TMI Blog2017 (7) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... inst Revenue. - ST/30396/2016-SM, ST/30397/2016-SM & ST/30398/2016-SM - A/31187-31189/2017 - Dated:- 11-7-2017 - Mr. M. V. Ravindran, Member (Judicial) Mr P.S. Reddy, A.R. for the Appellant None for the Respondent ORDER [Order Per : M. V. Ravindran] All these three appeals are directed against orders-in-appeal No.HYD-EXCUS-004-APP-0264-0266-15-16-ST dated 11/02/2016. 2. None appears on behalf of the Respondent despite notice. Since the issue involved lies in a narrow compass, I take up the appeals for disposal even in the absence of any representation. 3. Learned DR submits that the issue is regarding refund of the CENVAT credit availed on input services which are used by the respondent who is a 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Immovable Property Service (Car Parking rent), Technical Testing Analysis Service (water Testing), Travel Visa Processing Service were not used for providing output services and thus there is no nexus between the input and output services. 6. In the present Rule 5 of Cenvat Credit Rules, superseded by Notification No.18/2012-CE (NT) dated 17.3.2012, made effective from 1.4.2012, co-relation of input services vis-a-vis output services, incapability of service provider to utilize CENVAT credit etc., has been- deleted 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 notification no.27/2012-CE(NT) dated 18.06.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 38 (Tri-Bang) (ii) BAL Pharmas Ltd [2014(34)STR 752 (Tri-Bang)] 8. I notice, that the lower adjudicating authority, has not recorded any cogent reasons for concluding that there is no nexus between the input services and output services. In view of the above Tribunal decisions, the findings in the impugned order on the above services are therefore, set aside. With reference to denial of refund of Cenvat Credit availed on invoices, wherein the description was not available, it is contested that the description of the service was given as Completion of Level-I! and it means completion of level-I of Audit. On perusal of the description and name of the Service provider, it is evident that the contention of the appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
