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TMI Blog2023 (6) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... y allowed the Appeals filed by the appellant by granting refund of Cenvat credit on some of the services which was rejected by the Adjudicating Authority but upheld the rejection for few services. Against the rejection of Cenvat Credit the appellants have filed these appeals. 2. The issue involved herein is whether without invoking the provisions of Rule 14, Cenvat Credit Rules, 2004 the refund of Cenvat credit can be denied under Rule 5 ibid? 3. The appellant is in the business of providing output service namely 'Business Support Service' exported outside India falling under 'export of service' as per the Export of Services Rules, 2005. Since the output service of the appellant was primarily exported, therefore Cenvat Credit on input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra learned Authorised Representative reiterated the findings recorded in the impugned order and prayed for dismissal of the appeal. 5. I have heard learned counsel for the appellant and learned Authorised Representative for the revenue and perused the case records including the written submissions and compilation placed on record. In the matter of BNP Paribas India Solution Pvt. Ltd. (supra) this Tribunal while allowing the appeal of the assessee therein allowed the refund claim u/s. 5 ibid by holding that since the provisions of Rule 14 ibid has not been invoked, the refund of Cenvat credit as claimed by the Appellant under Rule 5 ibid cannot be denied. The relevant paragraphs of the said order are reproduced hereunder:- "5. I have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the department in terms of Rule 14 ibid, the refund benefit cannot be denied on the ground of non-establishment of nexus between input and the output services. This Tribunal in Appellant's own case on an identical issue, for the period April, 2012 to March, 2013 and April, 2016 to September, 2016 in the matter of M/s. BNP Paribas India Solutions Pvt. Ltd. v. Commissioner of CGST, Mumbai East reported in 2020 (2) TMI 224-CESTAT Mumbai, set aside the denial of refund by the department to the Appellant on the ground of non-establishment of nexus between the input and output services, after discussing Rule 5 ibid in detail. The relevant extract of the said order is as under : "xxxx xxxx xxxx 6. Rule 5 of the Cenvat Credit Rules was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service definition provided under Rule 2(l) ibid and the invoices were not submitted by the appellant, establishing the fact that the refund benefit should be granted to it. So far as establishing the nexus between input and the output service is concerned, I find that this Tribunal in the case of Accelya Kale Solutions Ltd (supra) by relying upon the letter dated 16.03.2012 of TRU has held that under Rule 5 ibid, refund of input service credit is permissible on compliance of the formula prescribed therein and not otherwise. The relevant paragraphs in the said order are extracted herein below: 3. Rule 5 of Cenvat Credit Rules, 2004, was substituted vide Notification No., 18/2012-CE(NT) dated 17.03.2012, with effect from Appeal No. ST/88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion." 8. In view of above, the impugned order, insofar as it has denied the refund benefit on the ground of non-establishment of nexus between the input and output services, is set aside and the appeal is allowed in favour of the appellant." There is no dispute that the aforesaid decision of this Tribunal in appellants' own case covered both pre and post amendment period and also the services which are in issue herein. So far as the decision in the matter of Maersk Global (supra) is concerned, I am afraid that the learned Authorised Representative is not correct in his submission that the said decision pertains to pre-amendment period. Similarly, while interpreting Rule 5 this Tribunal in the matter of M/s Cross Tab Marketing Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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