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2016 (9) TMI 943 - AT - Service TaxRefund claim - accumulated unutilised CENVAT credit - service tax paid on input services - Rule 5 of CENVAT Credit Rules (CCR), 2004 read with Notification No.5/2006-CE-NT dated 14.3.2006 - nexus between the input services and output services - provider of information technology software services to the parent company abroad - Held that:- it is found that in respect of these services reliance of the appellant on the decisions of the Tribunal in the case of Commissioner of Service Tax vs. Convergys India Pvt. Ltd. [2009 (5) TMI 50 - CESTAT, NEW DELHI] which has been upheld by the Hon'ble High Court reported in [2010 (8) TMI 47 - PUNJAB AND HARYANA HIGH COURT] is squarely applicable and appropriate. Moreover, the submission regarding the nature of service received and its use also shows that the stand taken by the Revenue that there is no nexus between the input service and output service is not correct. Therefore, by following the ratio of above case laws, the appellant is entitled for the refund and there is nexus between the input services and the output services. - Appeals allowed by way of remand
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