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2017 (10) TMI 1058 - AT - Service TaxRefund of unutilized CENVAT credit - Rule 5 of CCR, 2004 - denial on the premise that the services in question on which Cenvat Credit availed by the appellant are not input service as per Rule 2(l) of the CCR, 2004 - Held that: - at the time of availment of Cenvat Credit, it has not been disputed to the appellant that these are not input services on which they have availed Cenvat Credit. Only at the time of filing of refund claim under Rule 5 of the Cenvat Credit Rules, 2004, it has been disputed. As at the time of availment of Cenvat Credit, it has not been disputed, therefore, the refund claim can’t be denied merely on the ground that of services in question were not input services as held by this Tribunal in the case of EXL Service. Com (India) Pvt. Ltd. Versus Commissioner of Central Excise, Noida [2017 (8) TMI 1002-CESTAT ALLAHABAD]. Refund allowed - appeal allowed - decided in favor of appellant.
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