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TMI Blog2023 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant avails CENVAT Credit of Service Tax paid on the input services in terms of the provisions contained in the CENVAT Credit Rules, 2004. During the disputed period, the appellants had exported the output services to their group company located in Singapore. Since exportation of services does not attract payment of Service Tax, the appellant was not in a position to utilize the CENVAT Credit available in their Books of Account. Thus, the appellant had filed a refund application before the jurisdictional Service Tax authorities, claiming refund of the accumulated CENVAT Credit available in the Books of Accounts. The refund applications filed by the appellant were adjudicated upon by the original authority in sanctioning refund benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that primary requirement of grant of refund as per the Rule 5 ibid is the exportation of services. 2.1 With regard to the nexus aspect, learned Advocate submitted that while taking the CENVAT Credit of Service Tax paid on the input services, the Department has not raised any allegations regarding irregular availment of CENVAT Credit in terms of Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. Accordingly, he submitted that in absence of the proposal for denial of availment of CENVAT Credit at the material time, refund claim filed at a later stage cannot be turned down on the ground that there was no nexus between the input service and exportation of output services. To support such stand, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax authority, claiming refund of accumulated CENVAT Credit available in the Books of Accounts. The issue regarding mention of wrong address in the disputed invoices has not been agitated by the Department at the time of availment of CENVAT Credit by the appellant. It is no doubt, and admitted fact that the Department had the occasion or scope to invoke the provisions of Rule 14 ibid read with Section 73 ibid at the material time, when the CENVAT Credit was availed by the appellant. In this case, since the Department has failed to invoke such provisions at the relevant point of time, the benefit of refund provided under Rule 5 ibid, cannot be curtailed on the issues, like invoices mentioned some other address and there is no nexus with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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