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TMI Blog2015 (11) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... . While granting rebate what is required to be seen is whether the output service has been exported or not and whether input services have been used or not. In any case, the service exported is not liable to tax. Therefore as claimed by the appellants, certain omissions in terms of Rule4A of Service Tax Rules could not come in the way of sanction of rebate in respect of input services if the appellant is able to show that there is an output service and the same has been exported. A consolidated ST-3 returns in respect of two registered premises should be acceptable. Nexus between input and output services and correlation of FIRC are required to be considered afresh and this can be done by the original authority. Nexus can be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction of service tax jurisdiction, Bangalore; the export invoices do not contain the details of services provided, the classification and prior declaration about export of taxable service has not been provided; and there is no nexus between several input services and services exported. 2. As regards limitation under Section 11B, the appellant relied upon the decision of the Hon ble High Court of Madras in the case of Dorcas Market Makers Pvt. Ltd. : 2012 (281) E.L.T. 227 (Mad.). In this case, it was held that time limit under Section 11B of Central Excise Act, 1944 was originally prescribed in Notification No.41/94-CE but in the subsequent Notification No.19/2004-CE prescribing procedure for obtaining rebate, this was allowed. Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materia except for substitution of taxable service in place of goods. Therefore I consider that the decision of the Hon ble High Court of Madras would apply to the facts of this case as regards limitation. 4. As regards the second ground that the claim should have been made separately for two registered premises, the decision in the case of M/s. Biocon Ltd.: 2014-TIOL-1646-HC-KAR-CX has been relied upon. In the case of service provider, unlike the case of Central Excise the service could be received anywhere. There is less rigidity as regards CENVAT credit availment as far as input services are concerned. It was submitted that original application for registration was made for both the premises and filed with the department on 25.4.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises. On this issue I have already held that a consolidated ST-3 returns in respect of two registered premises should be acceptable. 8. The next issue is nexus between input services and the services exported. 9. Another ground is that there was difficulty in correlating the input services and FIRC received for having exported the services. It is submitted that appellant had submitted the details of export turnover, exempted/domestic turnover and input services received and used for providing export services were furnished in reply to the show-cause notice. It was also submitted that appellants had exported entire services out of India and were not given an opportunity to correlate the input services in the FIRC received for exports. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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