TMI Blog2019 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - CESTAT MUMBAI] by relying upon the letter dated 16.03.2012 of TRU has held that under Rule 5 ibid, refund of input service credit is permissible on compliance of the formula prescribed therein and not otherwise - Refund allowed on this ground. Rejection of the refund application on the ground that the description of service as per the invoice is not confirming to the category of services mentioned in Rule 2(l) ibid - HELD THAT:- It is an admitted fact on record that the authorities below have not proceeded against the appellant for denial of Cenvat benefit by taking recourse to Rule 14 ibid, which provides for recovery of Cenvat credit wrongly taken or utilised. Since, the present issue pertains to refund claim under Rule 5 ibid, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case are that the appellant is engaged inter alia, in the activities of providing business support services to its overseas clients and for that purpose, is registered with the jurisdictional service tax authorities. The appellant exports the entire output services to the overseas clients and therefore, there was no scope or occasion for utilization of the Cenvat credit for payment of service tax on the output service. Accordingly, during the disputed period, the appellant had filed the refund applications in terms of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012 dated 18.06.2004. The refund applications filed by the appellant were partly allowed by the original authority and against rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs recorded in the impugned order. He further submits that since the appellant has not submitted the documents/records to prove the eligibility for refund of the disputed service tax amount, the impugned order has correctly been passed by the learned Commissioner (Appeals) in denying the refund benefit to the appellant. 6. Heard both sides and perused the records. 7. In this case, the department has not disputed the fact regarding export of output service by the appellant. The dispute raised in the present case were in context with non-establishment of nexus between the input and output services, service description provided in the invoices were not confirming to the input service definition provided under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties 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 turnover. 2. 4. On perusal of the statutory provisions read with the clarifications furnished by the TRU, it transpires that under the substituted Rule 5 of the rules, there is no requirement of showing the nexus between the input service and the output service provided by the assessee. Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, establishing the nexus between the input and output service cannot be insisted upon for consideration of the refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice and thus, the documents were required to be examined at the original stage. At this juncture, since the learned Advocate for the appellant submits that all the relevant documents are available with the appellant, I am of the view that the matter should be remanded to the original authority for verification of the documents/records to be submitted by the appellant. Therefore, after setting aside the impugned order, the matter is remanded to the original authority for the limited purpose of verification of the invoices to be submitted by the appellant. 11. The appeals filed by the appellant are disposed of in above terms. (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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