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TMI Blog2015 (5) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... and the output service exported. Notification No. 5/2006-ST also does not stipulate any such condition. So long as the credit is admissible and has been taken and lying accumulated and the exporter is unable to utilise the credit, he is eligible for refund of the accumulated credit. This is the whole purpose and aim of Rule 5 of the CCR Rule, 2004. The board's clarification also makes this point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower appellate authority has allowed refund of ₹ 23,87,705/- to the respondent, M/s. Emerson Innovation Center, Pune, under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated 14/03/2006. The revenue is in appeal against the said decision only on the ground that for the refund under the said notification nexus has to be established between the exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put service which has been exported. So long as the credit is admissible, and the appellant is not able to utilise the credit, refund can be claimed under Rule 5 of the Rules. The learned CA would rely on the decisions of this Tribunal in the case of Capiq Engineering Pvt. Ltd. Vs. CCE, Vadodara - 2011 (22) STR 366 (Tri-Ahmed) and Amdocs Business Services Pvt. Ltd., Vs. CCE, Pune 2013 (31) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the input service credit taken and the out service exported. Accordingly, he pleads for upholding the impugned order and rejecting the revenue's appeal. 5. I have carefully considered the submissions made by both the sides. 5.1 Nowhere in Rule 5 of the CCR, 2004, is there any condition of establishing a nexus between the input service credit taken and the output service exported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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