PER: P. A. AUGUSTIAN

The issue in the present appeal is regarding eligibility of the Appellant to claim refund of the CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. Appellant is engaged in exporting their entire services to its parent company, M/s Cable & Wireless U.K and availed CENVAT credit on leased circuit service, telecommunication services, consulting engineering services, etc., and claimed refund of unutilized credit on the ground that all the services on which credit has been availed are input services that are used either directly or indirectly for the provision of output services. Accordingly appellant filed refund claim. However alleging that for the period from April, 2009 to September 2009, few of the services have no nexus with output services, show cause notice as issued on 15.02.2010. Adjudication authority vide order dated 31.01.2011 rejected the refund claim. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissioner (Appeals) as per Order dated 30.01.2012 rejected the refund claim. Aggrieved by said order, present appeal is filed.

2. When the appeal came up for hearing, the Sr. Learned Counsel for the Appellant su