TMI Blog2020 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... rrect - HELD THAT:- At the time of availment of CENVAT credit, it was not questioned to the appellant that on the services in question, CENVAT credit is not admissible, therefore, the same cannot be objected at the time of entertaining the refund claim. The refund claims on account of denial of refund for nexus of input service with export service cannot be rejected. The refund claims on this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , all the appeals are disposed off by a common order. 3. The facts of the case are that the appellant is an exporter of service. During the course of export of service, the appellant availed certain services and took CENVAT credit thereof. Later on, the appellant filed periodical refund claims for CENVAT credit lying unutilized in their CENVAT credit account in terms of Rule 5 of CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of CENVAT credit, it was not questioned to the appellant that on the services in question, CENVAT credit is not admissible, therefore, the same cannot be objected at the time of entertaining the refund claim. The same view was taken by this Tribunal in the case of Verisign Services India Pvt Ltd v. Commissioner of Service Tax, Bangalore I [2018 (12) GSTL 161 (Tri.-Bang.)] wherein thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 5 of Cenvat Credit Rules, 2004. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. 6. Therefore, following on the decision of the Tribunal in Verisign Services India Pvt Ltd (supra), I hold that, at the time of entertaining the refund claim, the admissibility of CENVAT credit cannot be questioned. Therefore, on this ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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