2026 (5) TMI 1027

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....sting rectification of mistakes apparent on record in the Final Order No.61741/2025 dated 09.12.2025. 2. Brief facts of the case are that the appellants involved in provision of various kinds of back-end services in the nature of book-keeping, revenue accounting, call centre, back-office management, IT helpdesk services, collectively called as "BPO Services", to third parties, on behalf of its client located outside India viz. Genpact International Inc, Hungary Branch; the appellants claimed refund of Service tax, paid on input services, under Rule 5 of CENVAT Credit Rules, 2004 (CENVAT Rules) read with Notification No. 27/2012-CE(NT) dated 18.06.2012 and under Notification No.39/2012-ST dated 20.06.2012, as amended by Notification No.03....

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....ible for refund, recourse has to be taken to Rule 14 of CCR, 2004 and as held in a number of cases, Revenue is not permitted to decide the nexus of the input service to the output service while deciding a refund claimed under Rule 5." (iii) Similarly, in Para 15, of the Final Order dated 09.12.205, it is held as under: ".....However, this discussion has no relevance now as the issue was not discussed by the impugned order; moreover, it would be relevant only after the adjudicating authority decides the nexus of the said services, afresh, as discussed above. Therefore, we are not inclined to give findings on the issue, at this stage." (iv) It would be evident that in Para 12 and 15, the Hon'ble Bench has consid....