2021 (11) TMI 552

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....ovable Property Services. The appellant claimed refund of Rs. 67,42,116/- (Rupees Sixty Seven Lakhs Forty Two Thousand One Hundred and Sixteen only) under Rule 5 of Cenvat Credit Rules, of the accumulated cenvat credit [which was restricted to Rs. 60,02,261/- (Rupees Sixty Lakhs Two Thousand Two Hundred and Sixty One only) based on Chartered Accountant's certificate] which was rejected by the adjudicating authority, on appeal the Commissioner of Central Excise (Appeals-II) allowed appellant's claim, but however, with regard to some of the services, the Commissioner (Appeals) has rejected refund on the ground that those services did not quantify as an essential input service. Against this partial denial, the appellant is before this forum. ....

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....Department has not questioned the service on input services at the time when the CENVAT credit was taken and a per the decision of this Tribunal in the case of K Line Ship Management cited supra, the Department is not permitted to question the same at the time of claiming refund. Further, in view of the clarification given by the Tax Research Unit of CBEC vide their letter dated 16.3.2012, the amended Rule 5 of CENVAT Credit Rules does not require correlation between the output service exported and the input services used in such output services exported. This has also been upheld by the Tribunal in various decisions cited supra. In view of my discussions above and by following the ratios of various decisions cited supra, I allow both the a....