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TMI Blog2013 (1) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... no clear and intelligible finding, apart from an observation to the effect that the input services would qualify for availment of credit as per Board's Circular , this part of the appellate Commissioner's order cannot be sustained inasmuch as it is not a speaking order on the issue - the refund ordered by the Commissioner (Appeals) to the extent of the amount of unutilized CENVAT credit on input services claimed to have been used for export of consulting engineer's service requires to be set aside and it is ordered accordingly. The impugned order was passed on 8/3/2010 when the Board's Circular was in force. This circular was not available to the original authority and hence that authority did not have occasion to follow the Board s guid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Commissioner(Appeals) sanctioning refund of Rs. 83,423/- to the respondent. The refund claim was filed by the respondent on 22/8/2008 under Rule-5 of the CENVAT Credit Rules 2004 read with Notification No. 5/06 CE(NT) dated 14/3/2006 and the same was of unutilized CENVAT credit taken on nine services which were claimed to be input services and were also claimed to have been used for export of output services viz. consulting engineer s service and maintenance or repair service during the period from April to June 2008. The original authority found no nexus between the output services and any of the so-called input services and accordingly rejected the refund claim, and also raised a jurisdictional objection apart from disputing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir written submissions regarding nexus between input services and output services and arrived at the right conclusion in accordance with the Board s guidelines. Therefore his order is not liable to be interfered with. 3. After giving careful consideration to the submissions, I have found substance in the objections raised by the appellant vis-`-vis the relevant findings of the Commissioner (Appeals). The relevant observations/findings of the Commissioner (Appeals) read thus:- As to correlation of input/output services, all the 7 input services, qualify for availment of credit as per Board s circular No. 120/1/2010 ST dated 19/1/2010. The findings of the original adjudicating authority relating to input services for the output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to follow the Board s guidelines. In the fitness of things, that authority should reexamine the question whether the refund claimant has been able to establish a nexus between consulting engineer s service (exported) and each of the input services. Needless to say that, in this regard, the Board s guidelines shall be followed. The appeal No. ST/1178/2010 is allowed by way of remand to this limited extent. It is once again made clear that the respondent is entitled to refund of unutilized CENVAT credit on the input services which were used for export of maintenance or repair service during April to June 2008. 5. Appeal No. ST/2757/2010 filed by the department is directed against the appellate Commissioner s order on the respondent s r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim should examine whether such declaration is factually correct. There is nothing to indicate that this exercise was made in the instant case. The learned Superintendent (A.R.) therefore prays for setting aside the impugned order. 6. According to the learned authorized representative of the respondent- company, the appellate Commissioner s decision discloses proper consideration of the nexus issue and hence it is not liable to be interfered with. 7. After considering the submissions, I find that the Board s Circular dated 19/1/2010 requires a declaration to be filed by the party disclosing the relevant facts to establish a nexus between the output service and each of the input service. For a claim of refund of Rs 1,80,763/-, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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