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TMI Blog2020 (1) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ountant for the Appellant Shri Dharmendra Singh, Superintendent, Authorised Representative for the Respondent ORDER In both these appeals appellant, a 100% Export Oriented Unit, assailed the Order-in-Appeal No. PK/904 to 905/ME/2018 dated 28.09.2018 of Commissioner of GST & Central Excise (Appeals-II), Mumbai rejecting its refund claim on the ground that appellant failed to establish the nexus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2018, a major chunk of which was concerning design service (Rs. 91,973/-) and renting of immovable property of Rs. 72,316/-. 3. In the memo of appeals and during the course of hearing of the appeals, learned Counsel for the appellant Ms. Heena Salgiya has submitted that Rule 5 of CENVAT Credit Rules, 2004 does not speak about such establishment of nexus between export service and input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner (Appeals) and argued that the said Circular relating to requirement of no nexus between export and input services is conditional in nature which is depended on the admissibility of CENVAT credits defined in Rule 2(1)(l) of the CENVAT Credit Rules, 2004. 5. Heard from both the sides and perused the case records. It is observed that in his order, ld Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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