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2019 (8) TMI 1659 - AT - Service TaxRefund of Service tax - management consultancy service - exportation of service - rejection of refund on the ground that there is no nexus between the input services and output service provided by the appellant - HELD THAT:- So far as taking of irregular cenvat credit or non-establishment of nexus between the input services and the output service is concerned, the benefit of cenvat credit can be denied by taking recourse to Rule 14 of the Cenvat Credit Rules, 2004 - Admittedly, in the present case, the provisions of Rule 14 ibid have not been invoked by the department. Since the appellant has complied with the requirement of Rule 5 ibid inasmuch as by adopting the formula prescribed in the said rule, the refund claims were filed before the department, denial of the refund benefit on the sole ground of non-establishment of nexus cannot be considered as justifiable reason for such denial. There are no merits in the impugned order passed by the learned Commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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