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2016 (6) TMI 619 - CESTAT MUMBAIRefund - Cenvat Credit - Export of services - Scope of Rule 2(l) - input service - The Commissioner has rejected the refund of works contract service on the ground that the said services was excluded from the definition of the input service under Rule 2(l) of Cenvat Credit Rules, 2004 - Claim of interest on delayed refund. Held that:- Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. - Decided in favor of assessee. Interest on delayed refund - Held that:- irrespective of any circumstances whatsoever, if there is delay beyond three months from the filing of refund, the department is duty bound to grant the interest for the delayed period in sanctioning the refund. - Decided in favor of assessee.
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