9911796707
TMI Blog2016 (9) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... . for the Appellant (s) Shri Chatru Singh, AR. for the Department ORDER Both these appeals have been filed by the assessee Appellant arising out of two different orders of Commissioners (Appeals) for the same matter, arising from a common Order in Original, against which the appeal was filed by the assessee and the other by the Revenue. 2. The brief facts of the case are that appellant HCL Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 22/08/13 rejecting refund claim of Rs. 55,30,685/- as not admissible indicated for inadmissible Cenvat credit or credit not connected to export of service. Thereafter, by applying the formula as provided in the notification, for allowing proportionate refund relatable to export turnover, refund was allowed for rupees 13,35,62,158. 3. Being aggrieved, both the appellant assessee and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laid down in the law at the relevant time ii. I allow the Cenvat credit as well as the refund of the service tax paid on visa related services of legalization or attestation of birth certificate and degree certificate, only in respect of the employees of the appellant and not for the family. The exact amount to be refunded is be re-quantified by the refund sanctioning authority after verificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus between the imported input service and the output export service. The case laws, cited by the respondent do not address to this deficiency, hence are not applicable in the present case, and therefore are distinguishable, On the basis of the above discussions & findings, I hereby order as under:- The appeal filed by Revenue is upheld and the part of the O-I-O No, 166/R/N-III/13-14 dated 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties to pass a reasoned order in accordance with law. The appellant-assessee is also directed to appear before Commissioners (Appeals) within a period of 60 days from the date of receipt of this order and seek an opportunity of hearing. 7. The consequential remand order (OIO) passed as directed in impugned order dated 26.12.2013, is also set aside, for the ends of justice. 8. Thus, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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