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2019 (5) TMI 1412 - CESTAT AHMEDABADRefund of service tax - refund was rejected on the ground that the service provider might have taken the cenvat credit and in such case whether service provider has followed the Rule 6 of Cenvat Credit Rules 2004 in respect of exempted services provided by him - HELD THAT:- The observation of the lower authority is absolutely irrelevant for the reason that as regard assessment of the service provider it is Jurisdictional Officer who should take care of any such non-compliance on the part of service provider, therefore, on that ground appellants refund, who are not concerned about the availment of cenvat credit and compliance of the Rule 6, therefore, on this ground refund could not have been rejected. The matter needs to be reconsidered by the original authority - appeal allowed by way of remand.
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