2016 (7) TMI 1207

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....ices and is registered with the service tax department among others under the category of information technology software services and business auxiliary services. The appellant rendered services to ARM Ltd., U.K. as per their research and development service agreement dated 01.08.2005 and in the course of rendering taxable output services, the appellant consumes various input services and pay service tax on those input services. Since the appellant is exporting entire taxable services in terms of Export of Service Rules 2005, the CENVAT credit on input services got accommodated in their books and the same could not be utilized. Thereafter the appellant filed a refund claim on 30th June 2010 for Rs. 46,69,544/- for the quarter July 2009 to ....

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....data base access and/or retrieval services xiv) outdoor caterer s services and xv) sponsorship services. The CENVAT credit relating to these services amounts to Rs. 8,05,119/-. Aggrieved by the said order, the present appeal has been filed against the disallowance of refund of service tax on input services amounting to Rs. 8,05,119/-. Learned counsel for the appellant submitted that the impugned order is wholly unjustified and non-speaking and therefore unsustainable in law in view of the judgements rendered by various Tribunals and the High Courts. He further submitted that Commissioner (Appeals) has not given any cogent reason as to why service tax paid on the services cited supra is not considered as having nexus with the output services....

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....M/s Andhra Pradesh Paper Mills Ltd [2010-TIOL-904-CESTAT-Bang] iv) CST Vs Convergys India Pvt Ltd [2009(92)RLT 1017] 6) Company Secretary Services: i) Narmada Gelatines Ltd Vs CCE [2009(13)STR 506(T.Delhi) 7) Courier agency s services: i) Faber Heatkraft Industries Ltd [2008(12)STR 252] ii) Metro Shoes Pvt Ltd Vs CCE [2008(10)STR 382] iii) CCE Vs Deloitte Tax Services India (P) Ltd [2008(11)STR 266] 8) Club or Association membership service: i) Dell International services India Pvt Ltd Vs CCE [2009-TIOL-1957-CESTAT-Bang] 9) Insurance auxiliary services: i) CCE Vs CCL Products India Ltd [(2009) 22 STT 36 (Tri-Bang)] 10) Information Tec....

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....or granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. He further submitted that CEBC vide its circular No 120/01/2010-ST dated 19.01.2010 clarified that the condition of nexus should be read liberally and in a harmonious manner, consistent with the intention of the legislature to provide refund to the exporters and the said intention was further reflected in the Notification No. 5/2006. On the other hand learned A.R. reiterated the findings of the Commissioner. 3. I have heard both sides and perused the material on reco....