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TMI Blog2017 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... -20565/2016-SM - 22709-22712/2017 - Dated:- 6-11-2017 - Shri S.S Garg, Judicial Member Mr. Syed Peeran, Advocate, Lakshmi Kumaran And Sridharan - For the Appellant Mr. Parasivamurthy, AR - For the Respondent ORDER Per: S.S GARG The present appeals are directed against the common impugned order dated 21.1.2016 passed by the Commissioner (A) whereby the Commissioner (A) has remanded the matter to the original authority for reconsideration of the decisions in the Order-in-Original on facts vis-a-vis provisions of CENVAT Credit Rules, 2004 without giving any findings on the nexus of each input service and further, there is no finding on the incorrect calculation adopted by the original authority. Since the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant filed refund claims under Rule 5 of CENVAT Credit Rules read with Notification No.5/2006 dated 14.3.2006 in respect of unutilized CENVAT Credit of service tax paid on input services used for providing output services exported to overseas customers. Various show-cause notices were issued to the appellant for denial of refund on account of lack of nexus between the input services and the output services exported. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A), who only remanded the case back to the original authority without giving any findings on the nexus of input services with output services exported. 3. Heard both the parties and perused the records. 4. Learned counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also submitted that for the purpose of denominator in the formula, the total turnover is to be the sum of value of all the output services and exempted services including the services exported. Therefore, the total turnover is construed to comprise of exported services and other output services. The learned counsel further submitted that each of the input service has been held to be input service by various decisions. Following is the table showing the nature of services rendered and relied upon case laws in support of their claim: Sl. No. Particulars Case Laws 1 Banking and Financial Services Xilinx India Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Xilinx India Technology Services (P) Ltd. v. Commissioner of Central Excise, S.T., Hyderabad, reported at 2016 (44) S.T.R. 129 (Tri.-Hyd) Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) 7 Management Consultancy KPMG v. Commissioner of Central Excise, New Delhi, reported at 2014 33 STR 96 (Tri-Del.) Cadila Pharmaceuticals Ltd v. CCE, Ahmedabad, reported at 2010 (17) STR 31 (Tri.-Ahmd.) 8 Renting a Cab Services Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) Utopia India Pvt. Ltd v. Commissioner of Service Tax, Bangalore, reported at 2011 (23) STR 25 (Tri-Bang.) Final Order Nos. 26721-26723/2016 dated 09.10.2013 15 Travel Agent service Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) Final Order Nos. 26721-26723/2016 dated 09.10.2013 16 Consulting Engineer Service Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd v. Commissioner of Service Tax, Bangalore, reported at 2011 (23) STR 25 (Tri-Bang.) Final Order Nos. 26721-26723/2016 dated 09.10.2013 23 Online Information and Data Base Access or Retrieval Final Order Nos. 26721-26723/2016 dated 09.10.2013 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that all the impugned services on which refund has been denied fall in the definition of input service as held in decisions cited supra. Further, I also find that most of the services have been held to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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