TMI Blog2017 (7) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... and the learned consultant has also agreed not to press the refund of these two input services - appeal allowed - decided partly in favor of appellant. - ST/23859/2014-SM, ST/23860/2014-SM, ST/21475/2016-SM, ST/21476/2016-SM, ST/21477/2016-SM, ST/21478/2016-SM & ST/21479/2016-SM - 20898-20904/2017 - Dated:- 12-4-2017 - Shri S.S Garg, Judicial Member Shri Nirpam Kulkarni, CA, For the Appellant Shri N. Jagdish, Superintendent (AR), For the Respondent ORDER Per: SS GARG The appellants have filed these seven appeals against the seven impugned orders dated 26.09.2014 and 01.10.2014 whereby the Commissioner (Appeals) has rejected the refund claims on some input services on the ground of lack of nexus and some of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is private limited company wholly owned subsidiary of Sonus Networks Inc. USA and is engaged in the business of exporting the service classifiable under Information Technology Software Services' to its parent-company. The appellants availed cenvat credit of service tax paid on input services received under Rule 3 of Cenvat Credit Rules 2004. As the appellants were unable to utilize the credit towards their output liability, the appellants have filed various refund of cenvat credit under Rule 5 of Cenvat Credit Rules read with Notification 5/2006 dated 14.03.2006. The Assistant Commissioner of Service Tax after following the due process of law vide various Order-in-Original has rejected the claim on the ground that the nexus betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -DEL. c) Collector of Central Excise, Pune Vs. Dai Ichi Karkaria Ltd. - 2002-TIOL-79-SC-CX d) M/s. KPMG Vs. CCE, New Delhi - 2013-TIOL-761 -CESTAT-DEL. e) Zydus Nycomed Healthcare (P) Ltd. V. CCE, Belapur - [2013] 37 taxman.com 25 (Mumbai-CESTAT) f) Commissioner of Service Tax, Bangalore Vs. Mercedes Benz Research Devlp. India (P) Ltd. [2013] 37 taxmann.com 40 (Bangalore-CESTAT) g) Commissioner of Central Excise, Bangalore Vs. M/s. RSA Security India Pvt. Ltd. 2012-TIOL-485-CESTAT-BANG. h) Victor Gaskets India Ltd. V. Commissioner of Central Excise, Pune-l [2008] 14 STT 403 (MUM.-CESTAT) 4. On the other hand the learned AR reiterated the findings of the impugned order. He further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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