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2015 (7) TMI 671 - AT - Service TaxData processing services - Refund claim - Refund of accumulated CENVAT Credit - amount shown in the ST-3 return does not tally with the claim of refund - Held that:- Services are pertains to the business of export service hence, these services qualifies as “input services” as per Rule 2(l) of the Cenvat Credit Rules, 2004 as held by the Hon’ble High Court of Bombay in the case of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT). Therefore, I hold that the appellant is entitled for refund claim for the month of May, 2009 and from July, 2009 to September, 2009. With regard to the denial of refund claim for variance of figures of the amount claimed as refund and ST-3 return, I find that these figures are to be examined by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to ascertain the fact of payment of Service Tax as per challans produced by the appellant and thereafter to ascertain the amount of actual Service Tax paid and the actual amount of refund claimed by the appellant. Therefore, the impugned order is set aside - Decided in favour of assessee.
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