2018 (8) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in providing the taxable services under the category of 'Business Auxiliary Service' 'Information Technology Service' and 'Maintenance and Repair Service', defined under the Finance Act, 1994. During the period April to June '2013, the appellant had filed refund application in terms of Rule 5 of the Cenvat Credit Rule....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the ground that no nexus have been established between the input and the output services. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Heard both sides and perused the records. 3. Rule 5 of Cenvat Credit Rules, 2004, was substituted vide Notification No. 18/2012-CE (NT) dated 17.03.2012, with effect from 01.04.2012. The said substitut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... services will be entitled to be refunded in the ratio of the export turnover to total turnover. 2. ................................................................................. " 3. On perusal of the statutory provisions read with the clarifications furnished by the TRU, it transpires that under the substituted Rule 5 of the rules, there is no requirement of showing the nexus between the ....