TMI Blog2023 (5) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar view has been taken by the Tribunal in the case of M/S BNP PARIBAS INDIA SOLUTION PVT LTD VERSUS COMMISSIONER OF CGST, MUMBAI EAST [ 2021 (12) TMI 676 - CESTAT MUMBAI] where it was held that Indisputably, in the refund proceedings under Rule 5 ibid as amended, any such attempt to deny or to vary the credit availed during the period under consideration is not permissible. If the quantum of the Cenvat credit is to be varied or to be denied on the ground that certain services do not qualify as input services or on the ground of no nexus , then the same could have been done only by taking recourse to Rule 14 ibid. In view of the above the impugned order cannot be sustained on merits - appeal allowed. - Service Tax Appeal No. 88566 of 2018 - FINAL ORDER NO. 85491/2023 - Dated:- 12-1-2023 - HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Sushant Murthy , Advocate , for the Appellant Shri Vinod Kumar , Assistant Commissioner , Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. PK/368/ME/2018 dated 25.04.2018 passed by the Commissioner of CGST Central Excise (Appeals-II), Mumbai. By the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (credit 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 allowed) Management Consultancy Services (credit allowed) Commercial Training Services (credit allowed) Security Services (credit allowed) Missing Invoices (credit denied) Invoices not having registration number (credit denied) Dummy Invoices (credit denied) Time barred Invoices (credit denied) 4.3 The exercise taken by the lower authorities for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose provision has been completed for which payment had been received in advance in any period prior to the relevant period advances received for export services for which the provision of service has not been completed during the relevant period; (E) Total turnover means sum total of the value of (a) all excisable goods cleared during the relevant period including exempted goods, dutiable goods and excisable goods exported; (b) export turnover of services determined in terms of clause (D) of subrule (1) above and the value of all other services, during the relevant period; and (c) all inputs removed as such under sub-rule (5) of rule 3 against an invoice, during the period for which the claim is filed. (2) This rule shall apply to exports made on or after the 1st April, 2012: Provided that the refund may be claimed under this rule, as existing, prior to the commencement of the CENVAT Credit (Third Amendment) Rules, 2012, within a period of one year from such commencement: Provided furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 scheme does not require the kind of correlation that is needed at present between exports and input services used in such exports. Duties or taxes paid on any goods or services that qualify as inputs or input services will be entitled to be refunded in the ratio of the export turnover to total turnover. 4.5 Similar view has been expressed by the tribunal in case of TPG Capital India Pvt Ltd [Final Order No A/86651-86655/2019 dated 20.09.2019]. Tribunal has observed therein stating as follows: 4. However, it is seen that no objection was raised by the revenue at the time of availing of credit. Rule 5 allows refund of accumulated credit and at the time of grant of refund, the Revenue is not permitted to examine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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