2018 (12) TMI 865

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....ing taxable output service namely, 'Information Technology Software Service'. For providing the service, exported outside the country, the appellant availed various input services, defined under Rule 2(l) of the Cenvat Credit Rules, 2004 (hereafter referred to as the 'Cenvat Rules', in short). The services provided by them being qualified as 'Export of Service', as defined under Rule 6A of the Service Tax Rules, 1994 (hereafter referred to as the 'Rules', in short), the appellant filed Refund Claim in terms of Rule 5 of the Cenvat Rules read with the provisions of Notification No. 27/2012- CE(NT) dated 18-06-2012 during the period from April, 2014 to June, 2014. 3. The grounds for disallowance of credit in respect of all the three adjudi....

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....ged so the same credit may be allowed Refer Case law of DHL Logistics Vs. Commr. Of Central Excise. (CESTAT.- Mumbai) 5. Kochhar & Co Legal Consultancy Service 15,061.60 Does Not have relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST 6. Deloitte Haskins & Sells Chartered Accountant Service 9,270.00 Does not have relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 244....