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TMI Blog2023 (5) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ules for the reason that Cenvat credit against certain services was not admissible. 2.1 Appellant had filed a refund claim for an amount of Rs.4,69,94,522/- for the quarter April 2013 to June 2013. This refund claim was adjudged by the original authority after disallowing Cenvat credit to the tune of Rs.38,44,799/-. Against this order, appellant filed appeal before the Commissioner (Appeals), which has been rejected as per the impugned order. 3.1 I have heard Shri Sushant Murthy, Advocate for the appellant and Shri Vinod Kumar, Assistant Commissioner, Authorised Representative. 3.2 Arguing for the appellant, learned counsel submits that:- In a proceedings under Rule 5 of the Cenvat Credit Rules, 2004, denial of Cenvat credit cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed) Interior Decorating Services (credit allowed) Supply of Tangible Goods Services (credit denied) Cleaning Services (credit denied) Customs House Agents Services, Goods Transport Agency's Services (credit allowed) Courier Services (credit denied) Storage and Warehousing Services (credit denied) Management, Maintenance & Repair Service, Out of Pocket Expenses (credit denied) Manpower Recruitment or supply agency service (credit allowed) Broadcasting Services (credit denied) Business Auxiliary Services (credit denied) Legal Consultancy Services (credit allowed) Renting of Immovable Property Services (credit denied) Business Support Services (credit denied) Chartered Accountant Services (credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Refund of CENVAT Credit. - (1) A manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of service tax, shall be allowed refund of CENVAT credit as determined by the following formula subject to procedure, safeguards, conditions and limitations, as may be specified by the Board by notification in the Official Gazette: Refund amount = (Export turnover of goods+ Export turnover of services) x Net CENVAT credit Total turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net CENVAT credit" means total CENVAT credit avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existing, prior to the commencement of the CENVAT Credit (Third Amendment) Rules, 2012, within a period of one year from such commencement: Provided further that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Services Rules, 2005 in respect of such tax. Explanation 1.- For the purposes of this rule,- (1) "export service" means a service which is provided as per the provisions of Export of Services Rules, 2005, whether the payment is received or not; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 5 of Cenvat Credit Rules, 2004, was substituted vide Notification No. 18/2012-CE (NT) dated 17.03.2012, with effect from 01.04.2012. The said substituted rule has prescribed the formula for claiming refund of service tax by the service provider. Under such amended rule in vogue, there is no requirement of satisfying the nexus between the input services and the output service provided by the service provider. Consequent upon substitution of the said Rule in the Union Budget - 2012, the Tax Research Unit (TRU) of CBEC vide letter dated 16.03.2012 has clarified as under:- "F.1. Simplified scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of Cenvat Credit Rules, 2004. The new s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise & Service tax, Noida [2019-TIOL-1714-CESTATALL]. It stands held in the said decision that as no objection was raised by the Revenue at the time of availing the credit, such objection cannot be raised at the time of deciding the refund claim in terms of provision of Rule 5." 4.6 In view of the discussions as above I am not in position to sustain the impugned order to the extent indicated. Since the Commissioner (Appeals) has by the impugned order held the refund to be admissible, to the extent of CENVAT Credit held admissible by him subject to verification of the documents by the original authority I modify his order to this extent i.e. that entire credit as claimed by the Appellant for determining the refund amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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