TMI Blog2018 (10) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or not and whether, such service has the nexus with the output service - Since Rule 5 of the rules is silent on these aspects, the denial of refund benefit for air travel agent service on the ground that the said service does not qualify as input service, shall not stand for judicial scrutiny - denial of refund not justified. Refund of CVD amount paid on the capital goods - Held that:- The appellant admits that it is not entitled for refund of CVD amount paid on the capital goods - the impugned order, denying the refund benefit of CVD amount cannot be interfered with. Refund benefit denied on the ground that the requirements of Rule 9 (6) of the rules have not been complied - Held that:- It is evident that there are contradictions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided by it. Being a 100% EOU, there was no scope on the part of the appellant to utilize the Cenvat Credit for payment of service tax on the output services provided by it. Therefore, during the disputed period, the appellant had filed the refund applications under Rule 5 of the rules, claiming refund of accumulated Cenvat Credit available in its books of accounts. The refund applications filed by the appellant were adjudicated by the original authority in allowing the refund benefit of service tax paid on some of the input services. He had denied the refund benefit in respect of certain input services on the ground that those services are neither confirming to the requirement of Rule 2 (l) of the rules for consideration as input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim by the authorities below. With regard to the ground of rejection of refund applications for non-compliance of the requirement of sub-rule (6) of Rule 9, learned Advocate contended that being a service tax registered assessee, the appellant had complied with all the statutory requirements for availing the Cenvat Credit and since the credit has been rightly availed, on exportation of output service, the benefit of refund of accumulated Cenvat Credit cannot be denied. 4. On the other hand, the learned DR appearing for revenue reiterates the findings recorded in the impugned order. He further submits that sanction of refund claim filed under Rule 5 of the rules is subject to fulfillment of the conditions namely, eligibility for credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of CVD amount cannot be interfered with at this juncture. Accordingly, the impugned order sustains, so far as it denied the refund benefit on the CVD amount claimed by the appellant. 8. With regard to denial of refund benefit on the ground that the requirements of Rule 9 (6) of the rules have not been complied with by the appellant, I find from the submission of the appellant that it had paid the service tax on the input services and those services were used for export of the output service. However, such submissions of the appellant have been negated in the impugned order. Thus, it is evident that there are contradictions between the findings vis-a-vis the submissions. Thus, in order to meet the ends of justice, I am of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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