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2016 (9) TMI 691 - AT - Service TaxRefund of cenvat credit - 100% EOU - export of services - appellant is a 100% EOU engaged in the service of information technology service named E publishing of books , they are exporting output service namely information technology software service which is covered under section 3(iii) of the Service Tax Rules, 2005 - Held that:- renting of immovable property service is having direct nexus in the manufacture of goods. Rule 2(1) of CCR, 2004, clearly mentions that service utilized in or in relation to manufacture of final products is eligible as input services. Hence, credit on renting of immovable property is eligible for the appellants. Various other input services - Held that:- It is evident that without availing all these services, the appellant would not be in a position to provide the output service of E Publication of Books. Absence of it would adversely affect the provision of output service. Hence, such services are directly related to output service and fully satisfy the definition of input service as given in Section 2 (l) of the CCR, 2004, and accordingly shall be eligible for refund (except for meal charges/food coupon). Rejection of refund on procedural grounds / lapses - Held that:- the impugned O-in-As to the extent of rejection of refund, on grounds of non availability of service tax registration numbers, is not maintainable and the same is liable to be set aside and appeal is liable to be allowed. The rejection of refund covered by certain invoices on grounds that description of input service not mentioned properly is not proper since the appellant gave gave clear evidences before Commissioner (Appeals) explaining nature of service rendered by such input service providers and also justified the essentiality of such input services in rendering their output services. The Appellant shall be entitled for CENVAT Credit and consequent credit in accordance with the principles laid down by the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. [2016 (2) TMI 902 - SUPREME COURT] - Decided in favor of assessee.
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