2016 (9) TMI 988

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....l Gupta & Vaibhav Dixit, both Advs. for the Appellant (s) Shri Chatru Singh, AR. for the Department ORDER Both these appeals have been filed by the assessee Appellant arising out of two different orders of Commissioners (Appeals) for the same matter, arising from a common Order in Original, against which the appeal was filed by the assessee and the other by the Revenue. 2. The brief fa....

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....im was adjudicated vide Order in Original dated 22/08/13 rejecting refund claim of Rs. 55,30,685/-  as not admissible indicated for inadmissible Cenvat credit or credit not connected to export of service. Thereafter, by applying the formula as provided in the notification, for allowing proportionate refund relatable to export turnover, refund was allowed for rupees 13,35,62,158. 3. Being a....

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....unt involved, observance of the conditions & procedures as laid down in the law at the relevant time ii. I allow the Cenvat credit as well as the refund of the service tax paid on visa related services of legalization or attestation of birth certificate and degree certificate, only in respect of the employees of the appellant and not for the family. The exact amount to be refunded is be r....

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...."I have already stated in the foregoing paras that the respondent has failed to establish nexus between the imported input service and the output export service. The case laws, cited by the respondent do not address to this deficiency, hence are not applicable in the present case, and therefore are distinguishable, On the basis of the above discussions & findings, I hereby order as under:- ....