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2016 (9) TMI 587 - AT - Service TaxRefund claim - Cenvat Credit of tax paid on various input services in terms of Rule 5 of the Cenvat Credit Rules 2004 read with notification no. 5/2006-CE(NT) dated 14.03.2006 - services rendered by assessee amounts to export of services or not - Held that:- the Appellate Authority is not disputing the fact that the Tribunal's decision in the same assessee’s case has held that the services rendered by them are required to be held as export of services, in which case the refund would be admissible to them. However, the Commissioner (A) has not followed the said decision of the Tribunal on the sole ground that the same has not been accepted by the Revenue and appeal there against stanad admitted by the Hon'ble Supreme Court. It is also a fact that there is no stay of operation of Tribunal's decision by the Hon'ble Supreme Court and mere admission of the appeal filed by the Revenue cannot be adopted as a ground for non following of the Tribunal's decision. In as much as the Tribunal has already decided the issue in favour of the assessee, I find no reason to take a view different than the one taken by the Tribunal. - Decided in favour of appellant
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