TMI Blog2021 (8) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... hich refund has been rejected consistently held to be input services in various decision relied upon by the appellant. Moreover, the Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management Pvt. Ltd. vs. CGST [ 2017 (7) TMI 412 - CESTAT MUMBAI] wherein it has been held that the department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. Further, in view of the clarification given by the tax research unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output service exported. The appellant is entitled to refund of CENVAT credit along with interest - original authority will re- quantify the amount of refund after deducting the amount not pressed for - Appeal disposed off. - Service Tax Appeal No. 20211-20226 of 2021 - Final Order No. 20677- 20692/2021 - Dated:- 18-8-2021 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Mr. S. SRIDHARAN Chartered Accountant For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tour Ope rator Serv ice Works Con tract Ser vice TOTAL 20211 /2021 Oct - Dec 2010 204 92,683 6,693 33,616 36,760 1,69,956 20212 /2021 Apr - Jun 2010 204 4,094 10,663 13,80,525 13,95,486 20213 /2021 Jan - Mar 2014 61,800 1,18,860 26,049 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39,104 20220 /2021 Jul - Sep 2016 10,500 18,705 77,409 1,06,614 20221 /2021 Jan - Mar 2015 2,35,31 3 21,068 2,56,381 20222 /2021 Jul - Sep 2014 90,968 3,43,080 4,34,048 20223 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Oct -Dec 2009 20216 /2021 1,331 Jul - Sep 2010 20214/2021 6,954 Jan -Mar 2014 20213/2021 3,148 2,364 2,237 Oct -Dec 2016 20218/2021 2,806 Oct -Dec 2013 20225/2021 1,398 Jul - Sep 2014 20222/2021 4,508 Apr - Jun 2015 20226/2021 9,613 TOTAL 6,954 3,148 2,364 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of C. Ex., Pondicherry 2018 (10) G.S.T.L. 172 (Mad.) CABLE OPERATOR SERVICE 8 Stock Holding Corpn. Of India Ltd. Vs. Commissioner of S.T., Mumbai 2015 39 STR 664 (Tri. Mumbai) COMMERCIAL TRAINING OR COACHING SERVICE 9 Gareware Polyster Ltd. Vs. Commissioner of C. Excise, Aurangabad 2012 (26) STR 215 (Tri. Mumbai) DESIGN SERVICES ( Decisions relating to Advertising relied upon) 10 Agriculture Products Market Committee Vs. C.C.E., Vadodara-II 2013 (30) S.T.R. 558 (Tri. Ahmd.) 11 Heartland Bangalore Transcription Ser. (P) Ltd. Vs. C.S.T., Bangalore 2011 (21) S.T.R. 430 (Tri. Bang.) CONVENTION / EVENT MANAGEMENT / MANDAP KEEPER SERVICES 12 Axis Bank Ltd. V s Commissioner of Service Tax, Mumbai 2017 (3) G.S.T.L. 427 (Tri. Mumbai) 13 Oceans Connect India Pvt. Ltd. Vs Commissioner of C. Ex., Pune-III - 2016 (46) S.T.R. 858 (Tri. - Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airs and Maintenance relied upon) 28 General Manager, B.S.N.L. Vs Commissioner of C. Ex., Raipur - 2015 (39) S.T.R. 278 (Tri. - Del.) 5.1 Further, he submitted that Rule 5 of CENVAT credit Rules, 2004 clearly provides that the appellant can claim refund of unutilized CENVAT credit and at the time of refund, eligibility of the credit cannot be questioned. In support of this, he relied upon the decision in the case of K Line Ship Management India Pvt. Ltd. vs. CST: 2017-TIOL-2406- CESTAT-MUM. He also submitted that the department had not questioned the input services and its utilization for rendering the output services. Learned counsel relied upon the decisions where the Tribunal has consistently held that refund cannot be denied on account of lack of nexus. For this, he relied upon the following decisions: Verisign Services India Pvt. Ltd. Vs Commissioner of S.T., Bangalore- I - 2018 (12) G.S.T.L. 161 (Tri. - Bang.) Fractal Analytics Pvt Ltd Vs Commissioner of CGST, Mumbai East CESTAT Final Order dated 26/08/2019 in Appeal No. ST/88835/2018 Gemini Software Solutions Pvt Ltd Vs CCE, Trivandrum CESTAT Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been used by the appellant for rendering the output services. Further, I find that the reasoning given by the Commissioner(A) in the impugned orders is not correct in law and the correct position in law is that to test for eligibility is whether input services is used by the provider of taxable service for providing output service and the input services should not be covered by the exclusion clause. Further, I find that all these services on which refund has been rejected consistently held to be input services in various decision relied upon by the appellant cited supra. Moreover, the Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management Pvt. Ltd. vs. CGST cited supra wherein it has been held that the department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. Further, in view of the clarification given by the tax research unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules, does not require correlation between the output service exported and the input service used in such output ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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