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TMI Blog2025 (2) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... and Development India (P) Ltd. Since the issue involved is common in both these appeals, they are taken up together for disposal. 2. The issue in the present appeals is regarding refund of cenvat credit. The assessee had submitted refund claim for Rs.40,42,329/- and Rs.59,29,798/-. The adjudicating authority had issued show-cause notice dated 20.02.2009 and 14.05.2009 directing the assessee as to why refund claims should not be rejected since there is no nexus between the input service and output service. After considering the submissions made by the assessee, the adjudicating authority vide Order-in-Original No.249/2009 dated 19.06.2009 sanctioned refund of Rs.82,13,666/- and rejected refund claim of Rs.17,58,461/-. Aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recovered and as to why interest should not be demanded. As regarding show-cause notice issued under Section 84 of the Finance Act, 1994, assessee was directed to show-cause as to why refund claim sanctioned vide Order-in-Original No.249/2009 dated 19.06.2009 should not be modified by rejecting the entire claim since the said services does not appear to have been used for providing 'Software Development Service' said to have been exported by the assessee and it is also inadmissible since it does not have direct nexus with the output service exported and thereby not fulfilled the conditions as stipulated. Thereafter, the respondent vide Review Adjudication Order No.32/2011 dated 28.02.2011 held that the claim of refund preferred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The fact being so, fresh finding by the adjudicating authority as per the impugned order is prima facie unsustainable. As regards the claim made by the assessee regarding 'Technical Consultancy Service', the learned CA drew out attention to the reply dated 10.03.2010 submitted by the assessee wherein it is specifically stated that assessee used to hire experienced professionals in IT field depending upon the situation and payment to such persons form bulk to appellants professional consultancy costs and they have carried out this service only to fulfil the requirement of output service, therefore, the assessee had rightly claimed the cenvat credit on such services. 4.1 As regarding 'Manpower Recruitment and Supply Agency Services', it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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