2022 (11) TMI 1188

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....y, Advocate. For the Respondent : Shri Vinod Kumar, Assistant Commissioner (AR). ORDER This appeal lies against order-in-appeal no. NA/GST AI/ MUM/246/19-20 dated 30th October 2019 of Commissioner of GST & Central Excise (Appeals-I), Mumbai which disallowed claim of Rs.9,86,042/- out of Rs. 1,89,36,575/- that had been applied for as refund under rule 5 of CENVAT Credit Rules, 2004 attribu....

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....sel relies upon the decision of the Tribunal in Sasken Technologies Ltd v. Commissioner of Central Tax, Bangalore [2019 (12) TMI 181 - CESTAT BANGALORE] and of the Hon'ble High Court of Karnataka in Toyota Kirloskar Motor Pvt Ltd v. Commissioner of Central Excise, LTU, Bangalore [2011-TIOL-HCKAR- ST]. 3. According to Learned Authorised Representative, no evidence had been furnished by the claim....

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....as 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 expor....

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....red by procedure laid down in law, the refund cannot be denied by resort to lack of nexus. 5. Both the lower authorities have held that organizing of cricket match for employees was not relevant to the export of service. Any sporting activity has the effect of rejuvenating the minds and rendering them more fit for efficient working. Therefore, it was incorrect to consider the organizing of cric....