TaxTMI 
TaxTMI 
2026 (4) TMI 1586
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds. 2. Briefly stated, the facts of the case are that the appellants are engaged inter alia, in the provision of Business Process Outsourcing (BPO services) and for that purpose, got themselves registered with the jurisdictional Service Tax Department. The appellants avail CENVAT credit of service tax paid on various input services, used/utilized in the provision of such output services. The appellants export their entire output services to the overseas entity and, therefore, there was no scope or occasion to utilize the CENVAT credit available in the books of accounts for payment of service tax on the output services. During the disputed period from January 2010 to March 2012, the appellants had filed refund applications under Rule 5 of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... denied by the learned Commissioner (Appeals). The chart submitted by the learned Consultant, in the form of a table, is extracted herein below:- Sr. no. Grounds of disallowance Amount 2 Various input service disallowed on the ground of not having nexus/not associated with quality and efficiency of output service/not for business purpose -bifurcation provided in Table - 2 98,76,039 5 Absence of documentary evidence 4,70,740 5.1. Not allowed under rule 9 of CCR as invoice /challan/debit notes not submitted 4,70,740 5.2. Media disposal relation and CA service to output service cannot be determined in absence of documents (invoices) Nil 5.3. Shorter amount refunded than cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relevant documents were available with the appellants and the same were also submitted before the authorities below, at the time of adjudication/appeal proceedings. She further submitted that though the documentary evidences were submitted before the lower authorities, no findings were recorded in the respective orders, stating the reason, as to why those documents should not be considered as proper and valid for the purpose of grant of the benefit of refund in favour of the appellants. 5. On the other hand, learned AR appearing for Revenue reiterated the findings recorded in the impugned order and further submitted that since the appellants did not submit the requisite documents/evidences before the authorities below, denial of the ben....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t as refund. Since the nexus aspect cannot be raised for the first time, while entertaining the refund application, we are of the view that denial of the benefit of refund on such ground would not stand the judicial scrutiny. In this context, we find that the TRU vide circular dated 16.03.2012 has clarified as under:- "F.1. Simplified scheme for refunds: 1. A simplified scheme for refunds is being introduced by substituting the entire Rule 5 of CCR, 2004. The new scheme does not require the kind of correlation that is needed at present between exports and input services used in such exports. Duties or taxes paid on any goods or services that qualify as inputs or input services will be entitled to be refunded in the ratio o....