2020 (12) TMI 121

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....ate, leading to this appeal, interalia, are that appellant-assessee is engaged in providing design, graphics services and other gamut of services to its parent company McKinsey Inc., USA, and is registered under Service Tax Department from 17.12.2011; that the appellant exports most of its services outside India, which is an exempted service, appellant is not in a position to utilize the Cenvat credit availed by them in full thereby leading to accumulation of Cenvat credit; that in order to encash the unutilized/accumulated Cenvat credit for the period April 2012 to June 2012, a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 27/2012-CE(NT) dated 18.06.2012, was made for an amount of Rs. 2,50,81,127/- o....

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....s, Maintenance charges for cafeteria, Maintenance charges for guest house, Pest control, Purchase of stationary for office and Rent a cab etc. Aggrieved by the above order, appellant filed appeal before the Learned Commissioner (Appeals), who vide the impugned order dated 29.11.2019, upheld the Order-in-Original in its entirety and rejected the appeal of the appellant. Aggrieved, appellant has filed this appeal on the following grounds. * The eligibility for Credit on an Input Service shall not be ascertained when adjudicating admissibility of refund. * The eligibility for credit on an input service must be ascertained according to the law in force at the time of invoicing/at the time the provision of service is completed * Credit ava....

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....uirement 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 appellant in its own case in Final Order No. 42324/2017 dated 11.10.2017. He relies on Harsco India Services Pvt. Ltd.(supra), wherein it has been held that the Board vide letter dated 16.03.2012 has stated and clarified that the new scheme of refund does not require the co-relation between exports and input services used in such exports and allowed the appeal in favour of the appellant. 5. Ld. DR reiterated the findings of the lower authorities. He would also contend that "relevant period" as explained in Rule 5 should be lo....