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TMI Blog2024 (6) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 100% EOU - HELD THAT:- On going through the CBEC Circular 120/01/2010-ST dated 19.01.2010 and the case-laws cited by the respondents, we find that the issue is no longer res integra. It has been held by the Principal Bench in the case of Convergys India Pvt. Ltd.[ 2009 (5) TMI 50 - CESTAT, NEW DELHI] that when no dispute was raised by the Department about the eligibility to credit to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntory Management Services and are registered with Service Tax Department; the respondents have filed refund claims totally amounting to Rs. 51,80,415/- under Rule 5 of Cenvat Credit Rules, 2004 and in terms of Notification No. 5/2006-CE (NT) dated 14.03.2006. The original authority sanctioned the refund to the extent of Rs. 19,07,171/- and rejected the balance amount of Rs. 32,73,244/-; on an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant for the respondents submits that it is not open for the Department to question the eligibility of certain services to credit at the time of granting refund as held in Convergys India Pvt. Ltd. 2009- TIOL-888-CESTAT-DEL. He further submits that in terms of Circular 120/01/2010-ST dated 19.01.2010 the condition of nexus should be liberally construed in a harmonious manner consistent with the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 20.03.2023] c. Commissioner of Central Excise, Delhi V. Maruti Suzuki India Ltd. [2023:PHHC:143925-DB] d. Hindustan Coca Cola [2011-TIOL-762] e. Tata Steel Ltd. v. Commissioner of Central Excise Service Tax, Jamshedpur [SERVICE TAX/0070271/2013] 5. Heard both sides and perused the records of the case. On going through the CBEC Circular cited above and the case-laws cited by the respondents, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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