2017 (5) TMI 565

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....hlad, Advocate for Respondent. ORDER The above two appeals are filed by the Department against the order passed by Commissioner (Appeals) who sanctioned the refund claim filed by the respondent. 2.   On behalf of the Department, the Ld. AR, Sh. P.S. Reddy reiterated the grounds of appeal.  He submitted that the Commissioner (Appeals) has observed that the respondent/assessee need....

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....2012 and therefore the Department cannot contend that nexus of the input services with the output services has to be established by assessee.  That the Commissioner (Appeals) has rightly allowed the refund claim.  He relied upon the judgments rendered in the case of Xilinx India Technology Services Pvt. Ltd., Vs. CCE & ST, Hyderabad-IV [2016-TIOL-2087-CESTAT-HYD] and M/s Reliance Industr....

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....2, made effective from 01.04.2012, co-relation of input services vis-`-vis output services, incapability of service provider to utilize CENVAT credit etc., has been done away with and refund of CENVAT credit is to be allowed to the appellant based on the prescribed formula subject to procedure, safeguards, conditions, limitations prescribed in the cited Notification used under Rule 5, which in tur....