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2018 (5) TMI 1413 - AT - Service TaxRefund of unutilized CENVAT credit - denial on the ground of time bar as well as on lack of nexus in regard to certain services - Held that: - as far as rejection of refund on time bar is concerned, by following the Larger Bench decision in the case of CCE&CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE], where it has been held that relevant date of one year for the purpose of time limit for consideration of refund under Rule 5 of CCR may be taken as the end of the quarter in which the FIRCs are received. With regard to nexus, both the services have a nexus with the output services exported. As far as inconsistency in the computation of amount eligible for refund is concerned, the original authority will examine it and will decide afresh by applying the correct formula. Appeal allowed by way of remand.
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