2017 (10) TMI 22

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..... action is being proposed in terms of Rule 14 of the CCR, 2004 - in the instant case, no such proposal of demand or reversal of Cenvat Credit on ineligible input services was made either in the Show Cause Notices or at the time of personal hearing - Rule 5 does not mandate denial of refund of CENVAT credit, without following the due process for settling admissibility, prescribed under the Cenvat C .....

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..... al that the 1st Appellate Authority has not considered the nexus theory of the input services on which credit was availed and refund was claimed in Rule 5 of the CENVAT credit Rule sand hence the impugned order needs to be set aside. 2. I find that the issue that falls for consideration is regarding the rejection of the refund claim of the respondent herein who is an exporter of services. The r .....

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..... Input service Relevant case laws 1. Internet Tele communication service in respect of mobile phones (i) Vasavadatta Cement [2008 (223) ELT. 90 (Tri. Bang.)] (ii) Andhra Pradesh Paper Mills Ltd. [2011 (24) S.T.R. 230 (Tri. Bang.)] 2. Management or Business Consultant Service .....

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..... (iii) Aurobindo Pharma Ltd. 2013 (31) S.T.R. 38 (Tri, - Bang.) 5. Work contract service Dalmia Cements (Bharat) Ltd.[2012 (284) ELT. 65 (Tri. - Del.)] 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 s .....

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..... ribed under the Cenvat Credit Rules. Therefore, refund claim cannot be denied, when the conditions of the relevant notification are fulfilled. I find that the above reproduced reasoning of the 1st Appellate Authority is in consonance with the law as laid down by the Tribunal in various cases. 3. Accordingly, I find that the appeal of the Revenue is devoid of merits. The impugned order is .....

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