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2016 (8) TMI 40 - AT - Service TaxRefund of un-utilized cenvat credit - 100% EOU - eligible input services - nexus with the output services - export of Information Technology Software Services (ITSS) - Held that:- the input service required in one establishment may differ from the input service required in another establishment, even though the output services rendered by both establishments may be similar - the contention of the Revenue that the judgment in Maruti Suzuki case [2009 (8) TMI 14 - SUPREME COURT] should be applied and the functional utility of the input and integral nexus has to be established in the case of input service also, is without merits. When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to months in which exports have taken place. - merely because part of the amount claimed in each refund related to credits on input, which have not been used in the same month, the credit cannot be denied. Further, denial of refund on the ground that these services do not qualify as input services is not justified. Both grounds are answered in favour of the appellant. Claim of refund allowed - Decided in favor of assessee.
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