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TMI Blog2019 (11) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 5 ibid, in vogue, there is no requirement of use of specific input service(s) for providing the exported output service - the denial the refund benefit on ground of establishment of nexus between input and output services cannot be sustained. The appellant had not submitted the documentary evidence regarding payment of service tax on the basis of Reverse Charge Mechanism. Since, the appellant had claimed the benefit of refund in respect of service tax paid on the input services, the onus entirely lies on it to prove with the help of documentary evidences that in fact, it had discharged the service tax liability, as recipient of taxable service under the Reverse Charge Mechanism. However, it is observed that the appellant did not sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of taxable service namely, Sponsorship Service has been paid by it under Reverse Charge Mechanism. 3. The period in dispute involved in these cases is from January 2015 to June 2015. The provisions of amended Rule 5 ibid dealing with the situation of refund of Cenvat credit was inserted in the statute book w.e.f. 01.04.2012 vide Notification No. 18/2012-CE(NT) dated 17.03.2012. The statutory provision contained in Rule 5 ibid is extracted herein below: Rule 5. Refund of CENVAT Credit. (1) A manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking, or a service provider who provides an output service which is exported without payment of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of nexus will not stand for judicial scrutiny. 5. Further, I find that the appellant had not submitted the documentary evidence regarding payment of service tax on the basis of Reverse Charge Mechanism. Since, the appellant had claimed the benefit of refund in respect of service tax paid on the input services, the onus entirely lies on it to prove with the help of documentary evidences that in fact, it had discharged the service tax liability, as recipient of taxable service under the Reverse Charge Mechanism. However, it is observed that the appellant did not submit any evidence before the lower authorities in this regard. The appellant submits that due service tax liability had been discharged it under proper documentation. Thus, on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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