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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 ..... esearch Unit of Department of 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. As per the statutory mandates read with clarification furnished by TRU, rejection of refund benefit by the authorities below cannot be sustained for judicial scrutiny. Refund cannot be denied - appeal allowed - decided in favor of appellant. - Appeal Nos. ST/86485,86767,86770-86772/2018 - ORDER No. A/86913-86917/2018 - Dated:- 5-7-2018 - Hon ble Mr. S.K. Mohanty, Member (Judicial) Shri Harish Bindumadhavan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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 Finance, clarifying the statutory provisions that correlation between the input services used for export of service cannot be insisted by the department for grant of service tax refund paid on the input services. 4. On the other hand, the learned AR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since the disputed services were not utilized for providing the output service exported by the appellant, the benefit of refund under the Notification dated 18.6.2012 should not be available. Thus, he submits that the authorities below have right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Credit Rules, 2004: F.1 Simplified scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of CCR, 2004. The new scheme does not require the kind of correlation that is needed at present between exports and input services used in such exports. Duties or taxes paid on any goods or services that qualify as inputs or input services will be entitled to be refunded in the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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