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2015 (11) TMI 653 - AT - Service TaxCenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit in respect of terrace area and parking space in respect of rented immovable property is not admissible - Benefit of refund under Notification No. 5/2006-C.E. (N.T.) read with Rule 5 of Cenvat Credit Rules, 2004 - Held that:- all the services are covered by the definition of input service and there is nexus between the output service and the input services. Further it was also submitted that in the show cause notice, one of the grounds taken was that according to Notification No. 5/2006-C.E. (N.T.) as it existed during the relevant time, Revenue is of the view that Cenvat credit use in providing output service was only admissible and therefore, the credit can be allowed only when the use is in providing output service which a far more restricted term than the used term ‘for’. - This removed distinction between the provisions of Cenvat Credit Rules which provide for use of input service for providing output service and the notification which used the words “used in”. I find this submission to be appropriate for considering the admissibility of Cenvat credit and refund thereof in respect of these services. - Decided in favour of assessee.
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