TaxTMI 
TaxTMI 
2019 (10) TMI 959
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....that the appellant is engaged inter alia, in the activities of providing "business support services" to its overseas clients and for that purpose, is registered with the jurisdictional service tax authorities. The appellant exports the entire output services to the overseas clients and therefore, there was no scope or occasion for utilization of the Cenvat credit for payment of service tax on the output service. Accordingly, during the disputed period, the appellant had filed the refund applications in terms of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012 dated 18.06.2004. The refund applications filed by the appellant were partly allowed by the original authority and against rejection of some portion of the re....
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.... that since the appellant has not submitted the documents/records to prove the eligibility for refund of the disputed service tax amount, the impugned order has correctly been passed by the learned Commissioner (Appeals) in denying the refund benefit to the appellant. 6. Heard both sides and perused the records. 7. In this case, the department has not disputed the fact regarding export of output service by the appellant. The dispute raised in the present case were in context with non-establishment of nexus between the input and output services, service description provided in the invoices were not confirming to the input service definition provided under Rule 2(l) ibid and the invoices were not submitted by the appellant, establishing t....
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....tio of the export turnover to total turnover. 2. ................................................................................. 4. 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 input service and the output service provided by the assessee. Since the refund under the said amended rule is governed on the basis of receipt of export turnover to the total turnover, establishing the nexus between the input and output service cannot be insisted upon for consideration of the refund application." 8. In view of the above settled position of law, I do not find any merits in the im....