TMI Blog2018 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly held that so long as a particular input service is not specifically barred by Rule 2(l) or is not used for the personal consumption of an employee etc. that would very much an eligible input service - refund allowed. In the instant case, appellants have waived their right to show cause notice. However in case, sanctioning authority finds that any particular credit amounts are liable for rejection for the reason that they fall foul of the Rule 2(l), a SCN should have been issued to the appellant. This is certainly was not done. For the limited purpose of providing an opportunity to the appellant to produce necessary documents in respect of credits availed without STC code, missing invoices etc., the matter is remanded to the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, missing invoices etc. the lower appellate authority held that the validity of the said documents have not been sufficiently proved by the appellant. For these reasons, the lower appellate authority upheld the orders of the original authority and rejected the appeals. Hence the appellants are before this form. 3. Today, when the matter came up for hearing, on behalf of the appellant, Shri Harish Bindu Madhavan made oral submissions which can be broadly summarized as under : i) For providing output services exported, they sent / received experienced professionals to / from other locations to render expert opinion to meet the requirements of the project. ii) In the same connection, appellant also incurs short term accommodation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m India Pvt. Ltd. Vs CCE Noida - 2015-TIOL-3379-CESTAT-ALL where it was held that without issue of show cause notice under Rule 14 Cenvat credit would not be disallowed under Rule 5 of CCR. viii) On the dispute concerning inadmissibility of cenvat credit on certain documents without STC code, missing invoices, etc ld. Advocate has submitted that if an opportunity is accorded, they would be able to satisfy the refund sanctioning authority with necessary documentation in their support. 4. On the other hand, on behalf of department, Ld. A.R, Shri B. Balamurugan supports the impugned order. He contends that even after the substitution of Rule 5 of the CCR 2004, the relevancy of Rule 2(l) of the Rules which defines 'eligible input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns confront a tax-payer filing his new one page return . ... ... ... F.1. Simplified scheme for refunds : 1. A Simplified scheme for refunds is being introduced by substituting the entire Rule 5 of CCR 2004. The new scheme does not require the kind of correlation that is needed at present between exports and input services used in such exports. Duties or taxes paid on any goods or services that qualify as inputs or input services will be entitled to be refunded in the ratio of the export turnover to total turn over. A comparison of old Rule 5 prior to 1.4.2012 will indicate that refunds of such input or input services were allowed which were used in the intermediate product cleared for export or used in providing output s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority finds that any particular credit amounts are liable for rejection for the reason that they fall foul of the Rule 2(l), a SCN should have been issued to the appellant. This is certainly was not done. In any case, on a reading of the input service credits rejected as seen in the Annexure-I to OIO No.62/2016 dt. 23.05.2016 ineligible in page 55 of the appeal book, I find that the input services found fault are those relating to management maintenance, short term accommodation, hotel room charges for stay of VGI staff, air fare charges. Even after the amendment to Rule 2(l) w.e.f. 1.4.2011, it has been consistently held that so long as a particular input service is not specifically barred by Rule 2(l) or is not used for the personal con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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