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of <h1>Appeal success for service tax refund claim on exportation, with some exclusions.</h1> <h3>M/s. H CL Technologies Ltd. Versus C.C.C.C.E. & S.T. Noida</h3> M/s. H CL Technologies Ltd. Versus C.C.C.C.E. & S.T. Noida - TMI Issues:1. Rejection of refund claim by the Commissioner (Appeals)2. Nexus between input services and output service3. Advertisement and sponsorship service utilization4. Eligibility of cenvat refund for disputed services5. Visa charges eligibility for refundAnalysis:The appeal challenged the order passed by the Commissioner (Appeals) upholding the rejection of a refund claim related to service tax paid on input services for exportation of output service. The appellant's refund claim of Rs. 17,66,011/- was partially allowed by the Commissioner (Appeals) for Rs. 6,75,412/- but disallowed for Rs. 10,19,197/- due to lack of nexus between the input services and the exported output service. Specifically, the rejection was based on the utilization of advertisement and sponsorship services for promoting a brand that included units other than the appellant.During the hearing, the appellant's counsel referred to previous judicial decisions, including a recent Tribunal decision in favor of the appellant, to support the eligibility of cenvat refund for the disputed services. Citing the Tribunal's order in a specific case, the counsel argued for granting the refund benefit to the appellant, similar to previous decisions.In the judgment, Member (Judicial) S K Mohanty noted that since the Tribunal had already allowed the refund claim for similar disputed services in a previous case involving the appellant, the refund benefit should also be granted in the present case. However, the Member found that the visa charges amounting to Rs. 18,186/- were not eligible for refund as they were incurred for the family members of employees, which did not qualify as input services for refund purposes.Consequently, the impugned order rejecting the refund claim was set aside, and the appeal was allowed, except for the refund of service tax related to visa charges. The decision partially allowed the appeal, providing relief to the appellant regarding the disputed services while excluding the visa charges from the refund eligibility.
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