2016 (3) TMI 624

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....filed two refund claims for the period October 2010 and November 2010 being the unutilised CENVAT credit of service tax paid on input services under Rule 5 of the CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dt. 14/03/2006. A show-cause notice was issued proposing to deny the refund. After due process of law, the adjudicating authority denied both refund claims. The appellant carried the issue in appeal and vide the order impugned herein, the Commissioner (Appeals) upheld the rejection of refund claims. Being aggrieved, the appellants have preferred this appeal. 2. On behalf of the appellant, the learned consultant Shri Abhisek Rastogi submitted that the appellant who is a 100% EOU had applied for refund of unutilised....

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....at the input services do not have any nexus with output services since all the services were availed by the appellant for providing the output services. Further that the Commissioner(Appeals) has interchangeably used the words input and input services while examining the issue as is seen from the impugned order. The cases relied by the Commissioner are the decisions rendered in Maruti Suzuki Ltd. Vs. CCE, Delhi-III [2009(240) ELT 641 (SC)], Vandana Global Ltd. Vs. CCE, Raipur [2010 (253) ELT 440 (Tri. LB)] which are analysing the eligibility of credit on input and not of input services. The grounds on which the credit was denied are that the input services are not related to output services and that the amounts shown in foreign inward remit....

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.... foreign exchange and the invoices raised for export of services. The Commissioner himself has held that such one-to-one correlation is not necessary. It is contended by the appellants that the remittances were received in lumpsum and in a continuous account. The invoices raised for export of the services are being adjusted against the said inward remittances in the running account. In the present case, there is no dispute with regard to the export of service or the inward remittances received. So also appellants have submitted all the necessary documents for scrutiny of the refund. When all records were available with the Department, I do not think it is fair on the part of the Revenue after having two opportunities to verify the facts reg....