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2015 (12) TMI 414 - AT - Service TaxDenial of refund claim - accumulated Cenvat credit against export of Services in terms of Rule 5 of CCR, 2004 and Notification No.5/2006 CE (N.T.) - Bar of limitation - Held that:- It is clear that payment received in Indian Rupees for which FIRC issued by the bank and payment is routed through foreign bank qualifies the condition of payment 'convertible foreign exchange', therefore on this ground refund cannot be rejected. As regard Cenvat Credit in respect of services namely, rent a cab, outdoor caterer's service, I fully agree with the findings of the Ld. Commissioner based on board circular dated 19/1/2010. Moreover on these two services there are number of judgment of this Tribunal including larger bench judgment in case of Commissioner of Central Excise, Mumbai-V vs. GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] where credit was held admissible. - Commissioner (Appeals) order is just and proper except in respect of two invoices No. 10/2009 dated 31/10/2009 and 11/2009 dated 31/11/2009. I therefore hold that respondent is not entitle for the refund in respect of two invoices. - Decided partly in favour of Revenue.
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