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2015 (2) TMI 194 - AT - Service TaxDenial of refund claim - CENVAT Credit - refund claim of unutilized Cenvat Credit accumulated in their Cenvat Credit account under Rule 5 of the Cenvat Credit Rules 2004 - refund claims were denied on account of the fact that services rendered by the appellant do not qualify under Rule 3 (1) (iii) read with Rule 3(1) (ii) of the Export of Service Rules 2005 and for the period April 2010 to March 2011, Certain services are not qualified as input services on which Cenvat Credit has been availed by the appellant as per Rule 2(l) of the Cenvat Credit Rules, 2004 and for certain services the appellant has failed to provide invoices to take Cenvat Credit - held that:- Cenvat Credit during the period April 2010 to March 2011 has been denied for want of invoices which have been verified by us and found to be proper. Therefore, we hold that appellants are entitled for the said Cenvat Credit. We further find as contended by the Ld. AR that the adjudicating authority has not considered the issue that input service on which the Cenvat Credit has been availed by the appellant do qualify as input service as per Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, for the limited purpose we remand the matter to the adjudicating authority to ascertain the fact whether the input services on which Cenvat Credit has availed by the appellant do qualify as input service as per Rule 2(l) of the Cenvat Credit 2004, in the light of the decision of the Hon'ble High Court of Bombay in the case of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT). The adjudicating authority shall examine the documents to ascertain the admissibility of the Cenvat Credit on input services as discussed above within 60 days of the production of all records and thereafter shall sanction the admissible of refund claim of the appellants - matter remanded back - Decided in favour of assessee.
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