TMI Blog2020 (3) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ated, committed and to foster relationships. Thus these services are actually procured in relation to the business which helps them in improving interpersonal skills, rejuvenate, increase efficiency and to improve their performance in the business. Similarly the short term accommodation was required by the Appellants for its employees official visits to other locations for business operations/ meetings and therefore this service is also eligible for credit. The other services viz. storage and packing, Management, Maintenance Repair, Business Auxiliary Service and Business Support Services were rejected on the ground of either no nexus or description not properly mentioned on the invoices. In the instant matter no serious discrepancy h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund claim of ₹ 11,62,00,568/- for the period April, 2016 to June, 2016 of Cenvat Credit of Service Tax paid on input services as per Rule 5 ibid read with notification No.27/2012-C.E.(N.T.) dated 18.6.2012 on the ground that the output services provided during the said period have been exported and that they were not in a position to utilize the Cenvat Credit of duty/Service Tax taken on the input services used for providing such services for export. The Adjudicating Authority vide Order-in-Original dated 21.6.2017 sanctioned the refund claim of ₹ 11,39,25,548/- and rejected the amount of ₹ 18,25,856/- on the ground that some of the services have not been actually gone into consumption for provision of output service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Service and Business Support Services are concerned, learned counsel submits that for each of these services necessary/relevant documents/invoices were submitted to the authorities below for the purpose of establishing nexus with the output services but both the authorities below failed to take into consideration or appreciate those documents. Per contra learned Authorised Representative for the Revenue reiterated the findings recorded in the impugned order and prayed for dismissal of Appeal. 4. I have heard learned counsel for the Appellant and learned Authorised Representative for the Revenue and perused the records of the case including the synopsis and case laws submitted by the learned counsel. I have also gone through the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al skills, rejuvenate, increase efficiency and to improve their performance in the business. Similarly the short term accommodation was required by the Appellants for its employees official visits to other locations for business operations/ meetings and therefore this service is also eligible for credit. The other services viz. storage and packing, Management, Maintenance Repair, Business Auxiliary Service and Business Support Services were rejected on the ground of either no nexus or description not properly mentioned on the invoices. So far as nexus is concerned I have gone through the records and am satisfied that the Appellants have successfully established the nexus and also that in its absence, the quality and efficiency of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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