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2016 (7) TMI 725 - AT - Service TaxRefund of accumulated cenvat credit - Rule 5 of CENVAT Credit Rules, 2004 - eligible input services - nexus with the output service. - export of services - Held that:- The rent rate for premises rented as well as the charges to be paid for common area maintenance are contained in the same agreement and on taking the premises on rent, the appellant has to pay charges for common area maintenance also. - The appellant has received manpower recruitment services and training services for providing output services. Both these services find place in the inclusive part of the definition of 'input service' and therefore denial of refund is not legal and proper. - Credit allowed. Club membership services - It is true that club membership services fall in the exclusion part of the definition of input service. Therefore I hold that appellant is not eligible for refund of credit/service tax paid on these services. - Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund Decided partly in favor of assessee.
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