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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 ..... y dealt about the nexus between output services and input services and even gone to the extent of analysing as to if in the absence of such input services, the quality and efficiency of the provision of service would be adversely impacted or not. This being the facts on record, it can be said that the Commissioner (Appeals) had gone beyond the scope of Circular and Rule 5 of CENVAT Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to establish the nexus between exports and input services. 2. Facts of the case, in brief, is that appellant was registered under Software Technical Scheme of the Government and was an approved 100% Export Oriented Unit who exported services during 2016-17. It sought for refund of accumulated CENVAT credit for two quarters between April, 2016 and September, 2016 but its claim was partially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of nexus between export service and input services and it has been clarified by the Joint Secretary Tax Research, Department of Revenue in his D.O. letter dated 16.03.2018 concerning changes in Service Tax in Union Budget, 2012 that the new simplified scheme for refund does not require the kind of co-relation that was needed earlier between exports and input services used in such exports and du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is observed that in his order, ld Commissioner (Appeals) had primarily dealt about the nexus between output services and input services and even gone to the extent of analysing as to if in the absence of such input services, the quality and efficiency of the provision of service would be adversely impacted or not. This being the facts on record, it can be said that the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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