2018 (8) TMI 620

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....he issue involved in both the appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 is the subject matter of present dispute. The authorities below have rejected the refund claim filed by the appellant on the ground that the input services have no nexus with....

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....asis of formula prescribed under the said Rule. The relevant clarification issued by TRU is extracted herein below:- "F. Cenvat Credit Rules, 2004: F.1. Simplified Scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of Cenvat Credit Rules, 2004. The new scheme does not require the kind of correlation that is needed at present between ex....

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....n the ground that there is no nexus between input services and output service provided by the appellant, I am of the view that matter should go back to the original authority for consideration of the provisions of the amended Rule 5 read with TRU letter dated 16.03.2012 and thereafter, to determine whether the appellant is eligible for the benefit of refund as per the prescribed formula. The adjud....