TMI Blog2018 (2) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellant for the services availed for Repairs and Maintenance service have no nexus with the export of goods - refund allowed - appeal allowed - decided in favor of appellant. - E/21088/2017-SM, E/21089/2017-SM, E/21090/2017-SM, E/21091/2017-SM - 22524 - 22527 / 2017 - Dated:- 23-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri B.G. Chidananda Urs, Advocate, For the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remained unutilized in their cenvat credit account. I find that the issue has been settled by this Tribunal in the case of Commissioner of Service Tax V. Technip India Ltd. - 2017-TIOL-3708-CESTAT-MUM wherein this Tribunal held as under: 8. Having considered the rival contentions I find that so far the first issue is concerned, as to whether or not the services in question qualify as input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in respect of the remuneration paid to Mr. Tripathi Therefore, I hold that the issue is no more res integra. In these circumstances, I find that claim cannot be rejected merely on the ground that the refund claim filed by the appellant for the services availed for Repairs and Maintenance service have no nexus with the export of goods. In the circumstances, the impugned orders are set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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