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TMI Blog2023 (5) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit was availed by the appellant. In this case, since the Department has failed to invoke such provisions at the relevant point of time, the benefit of refund provided under Rule 5 ibid, cannot be curtailed on the issues, like invoices mentioned some other address and there is no nexus with the exportation of output service. In other words, Rule 5 ibid in unambiguous terms provides that grant of refund is subject to fulfillment of the conditions laid therein and as per the procedures laid prescribed in the notification issued thereunder and not otherwise. The authorities below have not discussed the issue regarding entitlement of the appellant to the benefit of refund inasmuch as, there is no specific discussion as to whether or not, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Nitin Ranjan , Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Briefly stated, the facts of the case are that the appellants herein are engaged in providing the taxable service under the category of Management Consultancy Services , defined under Section 65 and 65(a) of the Finance Act, 1994. The appellant avails CENVAT Credit of Service Tax paid on the input services in terms of the provisions contained in the CENVAT Credit Rules, 2004. During the disputed period, the appellants had exported the output services to their group company located in Singapore. Since exportation of services does not attract payment of Service Tax, the appellant was not in a position to utilize the CENVAT Credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied. In this context, the learned Advocate has relied upon the decision of this Tribunal in the case of Credit Suisse Business Analytics (India) Pvt. Ltd. Vs. Commissioner of CGST, Navi Mumbai 2021 (1) TMI 970 - CESTAT-Mum, to state that even in absence of non-submission of the invoices, the Tribunal has allowed the benefit of refund, holding that primary requirement of grant of refund as per the Rule 5 ibid is the exportation of services. 2.1 With regard to the nexus aspect, learned Advocate submitted that while taking the CENVAT Credit of Service Tax paid on the input services, the Department has not raised any allegations regarding irregular availment of CENVAT Credit in terms of Rule 14 of the CENVAT Credit Rules, 2004 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services and the capital goods. The manner of utilization of CENVAT Credit is contained in sub-rule (4) of the Rule 3 ibid. Since export of service does not attract payment of Service Tax, the appellant was not in a position of utilize the accumulated CENVAT Credit in the manner prescribed and thus, they had filed an application before the jurisdictional Service Tax authority, claiming refund of accumulated CENVAT Credit available in the Books of Accounts. The issue regarding mention of wrong address in the disputed invoices has not been agitated by the Department at the time of availment of CENVAT Credit by the appellant. It is no doubt, and admitted fact that the Department had the occasion or scope to invoke the provisions of Rule 14 ibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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