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TMI Blog2021 (10) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit on the sponsorship services is made alleging that the cenvat credit availed on this input service had no nexus with the output service exported - HELD THAT:- This Bench in the case of SAMSUNG R AND D INSTITUTE INDIA BANGALORE PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU EAST [ 2021 (3) TMI 1002 - CESTAT BANGALORE] wherein a reference is drawn to the letter of the CBEC dt. 16/03/2012 that has done away with the nexus test and hence denial for want of nexus cannot sustain. Moreover, it has also been held in the above order that the Department having not questioned the cenvat credit availed by the appellant at the initial stage, the same could not be questioned when the claim for refund was made - the denial of cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on works contract service was made on the ground that the cenvat credit claimed related to the service tax paid on construction of commercial buildings and civil works that are specifically excluded in the definition of input services as defined under Rule 2(l) of the CENVAT Credit Rules, 2004. Learned Chartered Accountant submits that the appellant company undertook the work of renovation/modernisation and that no new construction of commercial building was ever made. He also drew my attention to the invoices raised in this regard. I find that the work undertook by the appellant was only in the nature of modernisation/renovation/repairs by which no new structure or complex has come into existence and accordingly, the denial cannot sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarely applies here also, however I deem it proper to remit this issue in these two appeals to the file of adjudicating authority before whom the appellant shall furnish the challan copies for the satisfaction of the Officer and upon being satisfied, the adjudicating authority shall thereafter follow the above ratio without insisting for nexus and issue the refund. 7. In view of the above, appeals ST/20107 to 20112/2021 are allowed and appeals ST/20195-20196/2021 are allowed by way of remand for limited purpose and with clear directions. The appellant has also claimed consequential interest under Section 11BB of the Central Excise Act. It is seen that the interest under the above Section is automatic which only depends on the granting o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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