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2016 (1) TMI 1130 - CESTAT MUMBAIRefund claim - unutilized Cenvat credit lying in the Cenvat Credit account - Air Travel Agent's Service, Architect Service, Business Auxiliary Service, Business Support Service, Banking and Financial Services, Courier Service, Chartered Accountant Services, Commercial Training & Coaching Service, Event Management Service, Erection, Commissioning Installation, General Insurance Service For Employees, Health Service, Interior Decorator, Information Technology Software Service, Legal Service, Management, Maintenance & Repairs Service, Management Consultancy Service, Manpower Recruitment & Supply Agency Service, Pandal & Shamiana Service, Renting of Immovable Property Service Rent and Amenities/ Facilities, Outdoor Catering Service, Online Information & Database Service, Real Estate Agent Service, Testing Inspection & Cetification Service, Works Contract Service - export of output services - availed credit of service tax paid on their input services utilized for providing output services - nexus between input and output services. Held that:- all the services are essential services for providing output services. Appellants are exclusively engaged in export of services and no service are provided domestically. Therefore use of all the above services and expenditure thereof born by the appellant are essential services for providing output services. In my prima facie view, appellants are entitle for refund of service tax paid on the above input services in view of various judgments of Hon'ble High Court and Tribunal. I have also observed that in some of the similar services appellants have been sanctioned refund claim therefore in the present case on the same services rejection of refund claim is not legal and proper. As regard appeal No. ST/ 85008/ 15-MUM for the period April, 2010 to June, 2010 of Thane unit wherein credit was availed on the capital goods for an amount of ₹ 1,24,924/- , I find that as per the Rule 5 and Notification No. 5/2006-CE(NT) issued thereunder refund is eligible only in respect of excise duty/ service tax suffered on input/ input services used in export of goods, refund of excise duty paid on capital goods is not admissible in terms of Rule 5 of the CC Rules, 2004 and Notification issued there under. This position has been fairly conceded by the Ld. Counsel therefore Appeal No. ST/ 85008/ 15-MUM liable to be dismissed. - Partly appeals disposed of by way of remand
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