2017 (2) TMI 152

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....llant Shri A.B. Kulgod, AC (AR) for Respondent ORDER Per Raju These four appeals have been filed by M/s 3D PLM SOFTWARE Solutions Ltd. Al the appeals involved identical question. Appellants had filed periodic claim of refund of CENVAT Credit availed on exported services. Part of the refund was rejected. Aggrieved by the said order of the lower authorities, the appellants are before Tri....

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....llenged, refund of credit as per rule 5 of Cenvat Credit Rules cannot be challenged. He relied on the Circular issued by CBE&C vide No. 120/01/2010-Service Tax dated 19.1.2010, wherein CBE&C clarified the issue. He further argued that even otherwise credit of input services is available to them as per various judicial decisions. 3. Learned AR relied on the impugned order. 4. I have gone thro....

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....ts/input services and the export goods/services, it must be borne in mind that the purpose is to refund the credit that has already been taken. There cannot be different yardsticks for establishing the nexus for taking of credit and for refund of credit. Even if different phrases are used under different rules of CENVAT Credit Rules, they have to be construed in a harmonious manner. To elaborate, ....