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2016 (9) TMI 1134 - AT - Service TaxRefund claim - unutilized CENVAT credit of service tax paid - amount of credit availed on Mediclaim for the family members of the staff and service tax paid from the opening balance of the CENVAT account - Held that:- the refund is ineligible and fairly conceded by the learned Chartered Accountant. Accordingly, the appeal by the appellant on the denial of this refund amount is rejected. Refund claim - unutilized CENVAT credit of service tax paid - corporate car parking - Held that:- the identical issue came up before the Tribunal in the case of HCL Technologies Ltd. vs. Commissioner of Central Excise, Noida [2015 (8) TMI 595 - CESTAT NEW DELHI] and the bench held in favour of the assessee therein by relying upon the ratio of the judgment of the Tribunal in the case of KPMG vs. Commissioner of Central Excise, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI]. Since identical issue has already been decided in favour of the assessee, respectfully following the same, we hold that refund of CENVAT credit of service tax paid on car parking services is eligible. Refund claim - unutilized CENVAT credit of service tax paid - renewal of software used - Held that:- we find from the invoices raised by the software company that it is in respect of the software which are used by the appellant in furtherance of their business activity. Since these services are directly connected with the business activity of the appellant, which is management consultancy, consulting engineer, IT software service, etc., we hold that the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - Appeal disposed of
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