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2017 (7) TMI 902 - AT - Service TaxRefund of unutilised CENVAT credit - Rule 5 of the CCR 2004 read with N/N. 5/2006-CE dated 14.03.2006 and 27/2012-CE dated 18.06.2012 - Held that: - the learned Commissioner (Appeals) has omitted to take note of the fact that the lower authority has already reduced the same while granting refund - the original authority has observed that the appellant is paying service tax as a provider of service for the rental income from the sublet premises and the original authority has come to the conclusion that the rental of immovable property service received towards sublet property also should be an ‘input service’ for the appellant. Denying the refund on Renting of Immovable Property relating to the premises sub-letted is not sustainable and is hereby set aside - appeal allowed - decided in favor of appellant.
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