Tribunal grants appeal, refund claim not time-barred, parking charges nexus with output services.

The Tribunal allowed the appeal in favor of the appellant, ruling that the refund claim was not time-barred as the physical submission was made within the stipulated time frame when considered in conjunction with the online filing. Additionally, the Tribunal held that the parking charges had a nexus with the output services, as the Revenue had previously accepted them as input services for cenvat credit. The impugned order rejecting the refund claim was set aside, and the appellant was granted the requested relief.

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Issues:
1. Refund claim denied as time-barred
2. Refund claim denied due to lack of nexus with output service

Analysis:
1. Refund Claim Time-Barred:
The appellant filed a refund claim online within the specified time frame but physically submitted it after one year from the date of export. The Revenue contended that the physical filing beyond one year made the claim ineligible for a refund. However, the Tribunal noted that since the online claim was submitted within the stipulated time, the physical submission should be considered in conjunction with the online filing. Referring to Notification No. 5/2006-CE (NT) dated 14.03.2006, the Tribunal held that the filing date online should be taken into account to determine the timeliness of the claim. Consequently, the Tribunal ruled in favor of the appellant, deeming the refund claim admissible.

2. Nexus with Output Service:
The Revenue also rejected the refund claim on the basis that the parking charges paid by the appellant did not have a direct connection with the output services provided. However, the Tribunal observed that when the appellant availed the cenvat credit on parking charges, the Revenue did not dispute the nature of parking charges as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. Since the authorities did not challenge the availment of cenvat credit at that time, the Tribunal held that the refund claim could not be denied on the grounds that the parking charges were not considered input services. Consequently, the Tribunal concluded that the appellant was entitled to the refund claim related to parking charges.

In conclusion, the Tribunal found no merit in the impugned order that rejected the refund claim. Consequently, the order was set aside, and the appeal was allowed in favor of the appellant, granting the requested relief.

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