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2016 (10) TMI 135 - AT - Service TaxRefund claim - whether the respondent-assessee is correct in claiming the refund of the Service Tax paid on various input services which are utilized by them for rendering output services that are exported or whether these services are not integrally connected with the respondent-assessee as claimed by the Revenue - export of Business Auxiliary Services - availed CENVAT credit of Service Tax paid on various input services used for providing such output services. Held that:- the input services are in relation to the business activity undertaken by the respondent-assessee which cannot be disputed, as casual perusal of the services on which CENVAT credit was availed and for the purpose of which have been utilised as mentioned in the Order-in-Original would clearly indicate that these services were in relation to the business activity of the respondent-assessee. In our view, the first appellate authority has come to a correct conclusion that respondent-assessee is eligible to CENVAT credit and claim of the refund claim needs to be allowed. The claim of Revenue that input services do not have direct nexus to the business activity of respondent-asessee is a hollow claim. By applying the decision of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT], the first appellate authority was correct in allowing the refund claims on inputs services as they are utilized for activity of the business. - Decided against the Revenue
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