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2016 (10) TMI 911 - AT - Service TaxRefund claim - Rule 5 of the CENVAT Credit Rules, 2004 as amended read with Notification No. 05/2006-CE (NT) - export of information technology - compliance with Rule 5 (ibid) - Held that: - In respect of the eligible services I find that the matter has been covered in favour of the appellants in the decision of M/s Virtusa (India) Pvt. Ltd. Versus The Commissioner C,C.E & ST, Hyderabad [2016 (6) TMI 676 - CESTAT HYDERABAD]. With respect to security agency services and air travel agent services, these also have been held as eligible input services in a number of decisions and in any case, it cannot be disputed that these are essential services required by the appellant. Quantum of refund - wrong calculation adopted by original authority - The eligible refund will therefore required to be re-calculated after considering all the input services availed by the appellant as eligible input services and also adopting total credit taken to compute refund credit as per the formula. For this limited purpose both the appealls are being remanded to the original authority for re-calculation. Appeal allowed - matter remanded.
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