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TMI Blog2018 (7) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... .A., for appellant Shri Atul Sharma, Additional Commissioner (AR), for respondent ORDER These appeals are directed against the impugned orders dated 12.12.2018, 15.1.2018 and 19.1.2018 passed by the Commissioner of GST and Central Excise (Appeals), Thane, Mumbai. Since the issue arising out of these appeals is common and identical, the same are taken up for hearing together and a common order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untry. Thus, he submits that since the disputed services were used in entirety for providing output service exported by the appellant, the refund of service tax paid on the disputed services should be available under Rule 5 of the Rules read with Notification dated 18.6.2012. He also referred to the Circular dated 16.3.2012 issued by the Tax Research Unit of Department of Revenue, Ministry of Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents and none of the output services were provided to the clients within the country. Thus, it cannot be said that the input services, on which refund benefit has been sought, were not utilized for providing the exported output service. While presenting the Union Budget for the year 2012, the Finance Minister in the floor of Parliament had clarified the legislative intent in granting refund of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue vide Circular dated 16.3.2012. It has been stated therein that the nexus between the input service used in export of service should not be insisted upon and the benefit of refund should be granted on the basis of ratio of export turnover to total turnover demonstrated by the assessee. The relevant paragraph in the Circular dated 16.3.2012 of TRU is extracted herein below:- "F. Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory mandates read with clarification furnished by TRU, rejection of refund benefit by the authorities below cannot be sustained for judicial scrutiny. 9. In view of above, I do not find any merits in the impugned orders, so far as denial of refund benefit to the appellant in respect of the input services used for export of the output service. Therefore, after setting aside the same, I allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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