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TMI Blog2018 (8) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ether and a common order is being passed. 2. The appellant is engaged inter alia, in providing outsourced services, which are in the nature of transaction processing services and other related support provided to the overseas clients. The services provided by the appellant are categorized as taxable service under the head "business support service". The appellant also registered with the Software Technology Parks of India (STPI) as a 100% export-oriented unit. The appellant avails cenvat credit of service tax paid on the input services used/utilized for providing the output services exported by it. During the period April 2012 to September 2014, the appellant had filed refund applications under Rule 5 of the rules, claiming refund of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d services viz., catering, event management, business support, convention, business auxiliary, technical testing and analysis, supply of tangible goods and out of pocket expenses paid by it. The learned Advocate concedes that since the amount involved in those services is very meager, the appellant is not contesting for the refund benefit. With regard to the issue regarding establishment of nexus between the input services viz., renting of immovable property, cleaning, works contract, real estate, management, maintenance or repair and courier service, the learned Advocate submits that the appellant is a 100% export-oriented unit and the output service provided by it is entirely exported out of the territorial waters of India. Thus, he submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, the appellant had taken the cenvat credit and necessary documentary evidences are available with the appellant. He further submits that while adjudicating the refund application for the subsequent period, the original authority has sanctioned the refund benefit in respect of service tax paid on renting of immovable property and cleaning services. 4. On the other hand, learned DR appearing for the Revenue reiterates the findings recorded in the impugned order. He further submits that the disputed services are not conforming to the definition of amended input service with effect from 1.4.2011 inasmuch as the phrase "activities relating to business" appearing in the unamended rules, has specifically been deleted in the present defini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of refund on those services had been denied on the sole ground that there was no nexus between such services with the output service provided by the appellant. With regard to establishing the nexus between the input and output services, the Tax Research Unit of CBEC vide letter dated 16.3.2012, has clarified that the new scheme introduced by substituting Rule 5 does not require the kind of correlation between exports and input services, which were hitherto provided under the unamended rules. It has been further clarified that service tax paid on the input services will be entitled for refund, on the basis of the ratio of the export turnover to total turnover. Since the TRU has clarified the legislative intent behind the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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