2018 (2) TMI 1072

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..... BEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5 - the learned Commissioner (A) has recorded the finding that all the services, received and utilized by the respondent, are having nexus with the service/goods exported. Refund allowed - appeal dismissed - decided against Revenue. - C/1554/2010-D .....

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..... s, 2004 being the service tax paid on various input services i.e., freight forwarders, port service, recruitment service, test and certification service, bank processing charges, maintenance service, consultancy service, security service and courier services. The respondent claimed that all these services were used in the course of manufacture and export of readymade garments. The original authori .....

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..... ed that these services on which credit was availed were utilized in the manufacture and export of readymade garments. In this connection, the CBEC has issued Circular No.120/01/2010/ST dated 19.1.2010 in which certain guidelines have been prescribed to process such refund claims under Rule 5. To satisfy the criterion for such refund, CBEC has prescribed: (i) Tax paid should be clearly evidenced .....

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