TMI Blog2023 (1) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the export of services - HELD THAT:- The Department has not initiated any proceedings for recovery of the irregular credit of input services under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. Since availment of CENVAT credit has not been questioned at the material time, subsequent claim of refund under Rule 5 on fulfillment of conditions laid down therein cannot be questioned by the Department at a later stage for denying the refund benefit. The issue arising out of the present dispute is no more res integra in view of the decisions of the Tribunal in the case of NESS TECHNOLOGIES (INDIA) PRIVATE LIMITED VERSUS COMMISSIONER OF SERVICE TAX DIVISIONV, MUMBAI [ 2015 (11) TMI 53 - CESTAT MUMBAI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opening balance in the CENVAT register should not be taken into consideration for the purpose of grant of refund benefit and that certain input services were not considered for refund inasmuch as those services have no nexus with the output services provided by the appellant. 3. Insofar as consideration of the first issue regarding opening balance in the CENVAT register, the CBE C vide Circular No. 120/01/2010 dated 19.01.2010 has clarified that the closing balance of the previous quarter can be considered for utilization towards export as opening balance for the subsequent quarter. The relevant paragraph of the said circular is extracted herein below:- As regards the quarterly filing of refund claims and its applicability, since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the input services and the export of services, I find that the Department has not initiated any proceedings for recovery of the irregular credit of input services under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. Since availment of CENVAT credit has not been questioned at the material time, subsequent claim of refund under Rule 5 on fulfillment of conditions laid down therein cannot be questioned by the Department at a later stage for denying the refund benefit. The issue arising out of the present dispute is no more res integra in view of the decisions of the Tribunal in the case of Ness Technologies (I) Pvt. Ltd. Vs Commissioner of Service Tax Division-V, Mumbai - 2016 (41) S.T.R. 984 (Tri.-M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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