2017 (7) TMI 647

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..... rvices and that also which are used for export of services. In the case in hand, there is no dispute that the respondent is an exporter of ITSS and BAS - refund allowed - appeal dismissed - decided against Revenue. - ST/30854/2016-SM - Final Order No. A/ 30704 / 2017 - Dated:- 5-6-2017 - Mr. M. V. Ravindran, Member ( Judicial ) Shri Nagaraj Naik, Deputy Commissioner(AR) for the Appellant .....

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..... ority was correct in rejecting the refund claims. 5. After careful consideration of submissions made by the learned AR, I find that the issue is regarding the eligibility to avail CENVAT credit of the service tax paid on the services like Business Auxiliary Service, Business Support Services, Management or Business Consultancy Services and the services which were imported for which service tax .....

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..... process for settling admissibility prescribed under the Cenvat Credit Rules. Refund claims cannot be denied, when the conditions of the relevant notification are fulfilled. 7. The jurisdictional Bench of the Tribunal has held in a catena of judgments, that the following impugned services are eligible input services, and thus eligible for refund under Rule 5 of CCR, 2004. .....

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..... Novozymes South Asia P. Ltd. [2014(34) STR 617 (Tri. Bang.)] 8. I notice, that the lower adjudicating authority, has not recorded any cogent reasons for concluding that there is no nexus between the input services and output services. In view of the above Tribunal decisions, the findings in the impugned order are set aside and held as eligible services. 9. Th .....

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..... ng the various case laws which have been cited in respect of the similar services and that also which are used for export of services. In the case in hand, there is no dispute that the respondent is an exporter of ITSS and BAS. 8. In view of the foregoing, I do not find any reason to interfere in the impugned order. Accordingly, the appeal is rejected. ( Order pronounced and dictated in open .....

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