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of CESTAT denied refund of accumulated CENVAT credit to the appellant under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that services provided by overseas subsidiaries to their foreign clients did not qualify as input services for the appellant, despite invoices being raised between the holding company and subsidiaries. The appellant had incorrectly paid service tax on reverse charge basis and claimed CENVAT credit for transactions occurring outside India's territorial jurisdiction. Regarding service tax refund claims under Section 11B of Central Excise Act read with Section 83 of Finance Act, 1994, the Tribunal rejected appeals due to insufficient information and lack of proper bifurcation of refund claims, rendering potential relief unimplementable. Appeals dismissed.
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