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2013 (9) TMI 31 - AT - Service TaxRefund Claim on Input Service - The appellants were engaged in providing “Commercial Training & Coaching, Business Auxiliary Services and Transport of Goods by Road” - They filed a refund claim of service tax paid on inputs services under Rule 5 of Cenvat Credit Rules, 2004 - Held that:- In terms of the Board circular and also the decision of the Tribunal in the case of CCE, Mysore v. Chamundi Textiles (Silk Mills) Ltd. 2011 (3) TMI 193 - CESTAT, BANGALORE - the appellant was eligible for the refund of the entire amount of service tax credit paid by them on the input service irrespective of when the credit was taken - From the Board’s Circular dated 19-1-2010, it was abundantly clear that refund of Cenvat credit can be allowed irrespective of when the credit was taken in case of service providers exporting 100% of their services - it was evident that the appellant was continuously undertaking exports during the said period and there were no domestic clearances. Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there was no bar in Notification No. 5/2006-C.E. (N.T.) in granting refund of credit accumulated in the past period in subsequent quarter - Decided in favor of assesse.
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