TMI Blog2022 (5) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities, it is found that there are no objection was taken when the said input services were consumed, but only when it came to the granting of refund did the Revenue raise the objection that the services did not qualify as input service and that there was no nexus between the services received and services exported. This defeats the very purpose of the CENVAT scheme. The rejection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the same did not qualify as input service as per Rule 2(l) ibid. in respect of Service Tax Appeal Nos. 20376 and 20378 of 2021; and in respect of Service Tax Appeal No. 20377 of 2021, the partial rejection of refund claim was made on the ground that there was no nexus between the services received and the services exported. 3. Aggrieved by the above rejection, the appellant pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. Commr. of Central Tax, Bengaluru East [2021 (51) G.S.T.L. 391 (Tri. Bang.)]; (ii) M/s. Reliance Industries Ltd. v. Commr. of Central Excise and Service Tax, LTU, Mumbai [2016-TIOL-2392-CESTAT-Mum]. 7. In the Final Order in the case of M/s. Mercedes Benz Research and Development India Pvt. Ltd. (supra), this Bench has considered an almost similar issue and has held as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices towards repair and maintenance of office premises which is essential for the provision of output services and further I find that modernization, renovation, repair and maintenance of office premises is specifically included in the definition of Input Service under Rule 2(l) of Cenvat Credit Rules, 2004. As far as Real Estate Agency Service is concerned, the appellant has relied upon the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput services were consumed, but only when it came to the granting of refund did the Revenue raise the objection that the services did not qualify as input service and that there was no nexus between the services received and services exported. This, according to me, defeats the very purpose of the CENVAT scheme. 9. In view of the above and in the absence of any contrary order / judgement on re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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