TaxTMI 
TaxTMI 
2025 (4) TMI 820
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....ein is an 100% EOU and exporting their output services without payment of any duties of customs by availing the exemption under Notification No. 52/2003 and 22/2003 both dated 31.03.2003. Since appellant could not use the cenvat credit, they have filed a refund application under Rule 5 of Cenvat Credit Rules, 2004. However, the adjudication authority rejected the same on the ground that the FIRC's do not correlate to the export invoices and they have availed cenvat credit on input services, which have no nexus with the output services. Aggrieved by said order, appeals were filed before the Commissioner (Appeals) and Commissioner (Appeals) as per the impugned order, rejected the appeals. Aggrieved by said order, present appeals are filed. Th....
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....ctober 2010 to March 2011 though the appellant had filed ST-3 returns on accrual basis which has not been considered by the respondent while passing the impugned order. As regards the objection of non-submission of the documents, proper Chartered Accountant (CA) certificate, the learned counsel submitted that as per Rule 5 of Cenvat Credit Rules, read with Notification No. 5/2006, the appellant had submitted all supporting documents in compliance with the above said Rules and insistence of the certificate from the Chartered Accountant (CA) is made only as per the direction issued by the Board vide circular No. 120/01/2010 dated 19.01.2010. In this regard, learned counsel drew our attention to para 11 of the Order-in-Original, where the adju....
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....ollows: "3.2.1 Similar problem of co-relation and scrutiny of large number of documents was being faced in another scheme [Notification No. 41/2007-ST dated 06.10.2007] which grants refund of service tax paid on services used by an exporter after the goods have been removed from the factory. In Budget 2009, the scheme was simplified by making a provision of self-certification [Notification No. 17/2009-ST] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the docum....
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....arbitrarily rejected. The learned counsel also submitted that CA certificate cannot be discredited unless the Department adduce contradictory evidence in this regard. Reliance is placed on the following:- a. Gillette India Ltd. V. Commissioner [F.O. No. 60581/2023 dated 02.11.2023] b. Commissioner V. Elgi Tyres & Tubes [2009 (4) TMI 751 - CESTAT Bangalore] c. Johnson Lifts Pvt. Ltd. V. Assistant Commissioner [2020 (9) TMI 226 -Madras High Court] 6. Thus, the finding regarding the rejection of the claim on the ground of defect in the CA certificate is unsustainable. Learned counsel further submitted that on the very same CA certificate, the refund was allowed for the previous period. Fact being so, following the....