2015 (5) TMI 774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lesh Bapat, CA ORDER Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No.PUN-EXCUS-001-APP-113-13-14 dated 10/10/2013 passed by Commissioner of Central Excise & Service Tax (Appeals), Pune-1. 2. Vide the impugned order, the lower appellate authority has allowed refund of Rs. 23,87,705/- to the respondent, M/s. Emerson Innovation Center, Pune, under Rule 5 of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sought refund of the accumulated Cenvat credit lying in their account. Nowhere in the said Rule 5 or in Notification No. 5/2006-CE (NT), is there any condition for establishing a nexus between the input service on which credit has been taken and the output service which has been exported. So long as the credit is admissible, and the appellant is not able to utilise the credit, refund can be claime....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he notification should be read in a liberal and harmonious manner so as to achieve the object and purpose of the notification. Therefore, he submits that in terms of the Board's Circular there is no requirement of establishing one to one co-relation between the input service credit taken and the out service exported. Accordingly, he pleads for upholding the impugned order and rejecting the rev....