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2013 (3) TMI 203 - AT - Service TaxRefund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - Held that:- This is a fact on record that these input services were received after the period of export not challenged by the appellants. Thus as decided in Shell India Markets Pvt. Ltd. vs. CCE, Bangalore(2012 (10) TMI 34 - KARNATAKA HIGH COURT) it is necessary to verify not only that particular input service is consumed for providing particular output service but also that eligible service received under various invoices have actually gone into consumption for providing impugned exported output service and not utilized for other purposes - refund has rightly been rejected in this case - against assessee. Refund of Cenvat credit of input services pertaining to Meal Vouchers denied - as per revenue these activities were undertaken by the appellant for welfare of the employees and not used for providing output service - Held that:- Cenvat Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne the service tax amount and the appellant has not charged the employees for providing the service as held in the case of Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT). Since the appellants are entitled for Cenvat credit of service tax on these services, they will also be eligible for refund of the same under Rule 5 if the services pertain to the period of refund in question - in favour of assessee.
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