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2018 (1) TMI 166 - AT - Service TaxRefund of unutilized CENVAT credit - time limitation within one year of the raising of the invoices for export services or otherwise? - Held that: - the refund claims which are filed within one year from the date of the FIRCs needs to the appellant - appeal allowed. CENVAT credit - various input services - whether CENVAT credit availed by the appellants on various services are right or otherwise? - Held that: - All the above services were received by the appellant in their premises is not disputed. We find that there is no dispute as to the fact that appellant had exported all their services and it is settled law if there is export of services, refund of the tax paid on input services needs to be allowed - appeal allowed. Whether the First Appellate Authority was correct in remanding the matter as regards the issue of classification is correct or otherwise? - Held that: - there is no necessity to remand the matter back as the classification of the services. We find that even if it is in any of the services i.e. BAS, MCS, BSS the fact being the services are exported being not disputed appellants are eligible for the refund of the service tax paid on various input services. Appeal allowed - decided in favor of appellant.
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