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2017 (4) TMI 1132 - AT - Service TaxRefund claims - unutilized CENVAT credit - Online Information and Database access/retrieval service - Renting of Immovable Property services - Held that: - services have been availed after the amendment to rule 2(l) of CCR, 2004 w.e.f. 1.4.2011. In respect of availment of input service credit towards internet devices for directors, insurance, club membership and meal pass there is no evidence put forth by appellants, either in the adjudication order or before the lower appellate authority that they are not for the personal use or consumption of any employee - denial of cenvat credit in respect of these inputs / input services upheld. CENVAT credit - housekeeping services - Held that: - housekeeping services is very much required for the proper upkeeping of the appellant's premises and in any case the same is not barred from the exclusion clauses of Rule 2(l) of CCR 2004 - credit allowed. In the case of export of services as provided by Rule 5 of the CCR itself, inward remittances/FIRCs/payments received either directly or through legal and accepted channels of remittances including by NEFT, received during a particular quarter even though related to invoices issued or export services provided for the period prior to that quarter, will definitely required to be included in the export turnover of services for that quarter. Matter is remanded back to the original authority for the limited purpose of re-quantification of the export turnover and resultant revision in quantum of refund of cenvat credit under Rule 5 ibid - appeal allowed in part and part matter on remand.
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