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2012 (11) TMI 868 - AT - Service TaxRefund of unutilised CENVAT credit of service tax - Rule 5 - Notification No. 5/2006-C.E. (N.T.), - input services which were said to have been used for export of their output service – Held that:- Clear nexus was found between the output service and each of the input services and accordingly refund of the CENVAT Credit taken on the input services was held to be admissible in principle. It is for the limited purpose of quantification of the amount for refund in terms of the Board’s Circular dated 19-1-2010 that the case was remitted to the original authority. This action of the appellate authority cannot be characterized as remand and therefore the contention raised by the appellant cannot be sustained - Revenue’s appeal dismissed. The findings recorded by the appellate authority in relation to renting of immovable property and maintenance or repair service are beyond the scope of the appeal considered by it and hence liable to be ignored. - Decided in favor of assessee.
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