2015 (12) TMI 1165

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..... while considering the rebate claim for output service, the nexus issue cannot be raised. The only thing that can be considered is whether the tax has been paid or not. The proper course of action would have been to propose to denial of the Cenvat credit which has been used for payment of Service Tax on the output service on the ground that there is no nexus. There is no clear proposition or propos .....

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..... f ₹ 17,28,804/- has been rejected on the ground that there is no nexus between the input services and the exported output service. 2. The learned CA on behalf of the appellant submits that the appellant was claiming only rebate of Service Tax paid on the output service and this was not a claim of rebate of the taxes paid on input services which is dealt with in Notification No. 12/2005. H .....

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..... e show cause notice. Further he also draws my attention to paragraph 6 of the show cause notice which says This show cause notice issued without prejudice to any other action that can be taken against the claimant or any other person concerned with the acts, commissions as mentioned in this notice or under any other law for the time being in force in India . He also submits that the appellants ha .....

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..... osal for this in the show cause notice. In the absence of a clear proposal, the ground of nexus to reject the rebate claim of tax paid on output service, in my opinion, could not have been used. Further as submitted by the learned CA, in the order passed by the very same Commissioner (Appeals) after one year in respect of the very same appellant, he has taken a clear stand that on the ground of ne .....

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..... vertible foreign currency. Therefore I do not consider it appropriate that the rebate claim could have been rejected. In view of the above, the appeal is allowed with consequential relief, if any, to the appellant. 5. As regards non-submission of copy of rebate claim, since the issue is rebate claim and has nothing to do with the verification of documents or the rebate claim per se, the non- .....

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