2019 (5) TMI 1293

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....adhavan, Advocate For the Respondent : Shri L. Nandakumar, AC, Authorized Representative ORDER This appeal is filed by the appellant against the order of the Commissioner of GST and CE (Appeals-II), Chennai, dated 31.01.2018 whereby the appellant's refund claim rejected by the adjudicating authority came to be upheld. 2. Brief facts, as canvased by the Ld. Advocate, leading to this app....

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....rt proceeds; that on adjudication, the adjudicating authority allowed the refund claim to the extent of Rs. 76,18,160/-, and also granted re-credit of Rs. 34,764/- as eligible credit, but, rejected the refund to the extent of Rs. 23,00,999/- allegedly availed based on Refund orders pertaining to July to September 2012 and October to December 2012; that the adjudicating authority rejected Rs. 2,35,....

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....ng changes in service tax wherein, it has been clarified by the Govt. of India, Dept. of Revenue, Tax Research Unit under Cenvat Credit Rules, 2004 and therefore there is no requirement to establish nexus between input services and output services exported. In this connection he places reliance on the decision of the Chennai Bench of the Tribunal wherein the issue is settled in favour of the appel....

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....lar No. 334/1/2012-TRU dated 16.03.2012 elaborately explains the changes made in the service tax the Government of India, Tax Research Unit, the relevant portion is reproduced as under:- "Simplified scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of CCR, 2004. The new scheme does not require the kind of correlation that....