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2015 (3) TMI 1114 - AT - Service TaxCenvat Credit - SEZ unit - Eligible input services - The lower authorities are of the view that the said services on which CENVAT Credit was availed is not eligible to the appellant as the said services were not used for export of services. - Held that:- As regard availment of CENVAT Credit of service tax paid on "Health Club and Fitness Centre", vide our final order dated 20.06.2013, we held that these services are not eligible for availing CENVAT Credit. Accordingly, the demands confirmed by the lower authorities on this services are liable to be upheld along with interest. We have no hesitation to hold that the appellant has correctly availed the CENVAT Credit of the service tax paid by various service providers except "Health Club and Fitness Centre Services". Adjudicating authority has erred in confirming the demand despite there being calculation errors. In short, we find that the appellant has made out a case for him as to eligibility of CENVAT Credit availed on various services as indicated here-in above except for "Health Club and Fitness Services", and hold that they, have correctly availed CENVAT Credit and the appeal to that extent needs to be allowed and we do so. - Decided partly in favor of assessee.
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