2025 (5) TMI 1997

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....ogy Software Services and they are registered with the Service Tax Department. The appellant filed refund claims under Rule 5 of the CENVAT Credit Rules, 2004 being the unutilized CENVAT credit pertaining to the exports during the period April 2011 to June 2011 for Rs.4,82,708/- [OIO No 2/2012(R), Dt: 09.01.2012] and July 2011 to September 2011 for Rs.4,61,804/- [OIO No 3/2012 (R)]. After due process of law, the Ld. Original Authority, sanctioned refund of Rs.40,695/- and Rs.8,432/- for the above periods respectively and rejected the balance refund amount claimed on the ground that the services were done in unregistered premises and there was no nexus between input and output service. In appeal, the Ld. Commissioner (Appeals) upheld the ord....

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....vice Tax-III, Chennai Vs Customs, Excise & Service Tax Appellate Tribunal, Chennai & M/s. Scioinspire Consulting Services (India) Pvt Ltd, Chennai, reported in 2017 (4) TMI 943-MADRAS HIGH COURT, the Hon'ble Court Held that: Refund of unutilized cenvat credit - export of services - unregistered premises - case of assessee is that in the absence of a statutory provision, prescribing that, registration of the premises was mandatory for availing input service tax credit, the Assessee could not be denied refund of unutilized cenvat credit on input services - Whether the decision of CESTAT i.e. Respondent No.1 in allowing refund of Cenvat credit even without registration is correct? - Held that: - Mere perusal of Rule 5 of the 2004 Rules, woul....

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....d to provide. Hence this finding in the impugned order must be set aside with consequential relief. 6. Nexus Between Input and Output services - Rs.119828/- 6.1 The appellant has stated that; i) Circular No. 120/01/2010-ST dated 19-01-2010 clearly provides in Para 3.2.1 as under: 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 t....