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2016 (5) TMI 999 - AT - Service TaxRefund claim - Rule 5 of the Cenvat Credit Rules, 2004 - quarter July 2012 to September 2012 - Air Travel Agent's Service, Rent-a-cab Scheme Operator's Services and Telecommunication/Internet Telecommunication services - Cenvat Credit availment of July to September 2012 was wrongly shown in the S.T.3 Return for the quarter April to June 2012 for which no revised claim was filed - Held that:- even though the receipt of input is in the different period and credit was availed in the subsequent period, the period when the credit was availed is the relevant period and not the period when input/input service was received. In the present case also, it is a claim of the appellant that the Cenvat Credit was availed in July 2012 to September 2012 and not prior to that. The issue of Cenvat Credit/refund in respect of Air Travel Agent Service and Rent-a-cab service, the issue is kept open however the credit/refund in respect of telecommunication service was denied on the ground that the appellant have taken credit twice and the appellant is not contesting the same, hence the same is upheld. The matters are remanded to the adjudicating authority to pass a fresh de novo adjudication by taking into consideration my above observations. - Appeals allowed by way of remand
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