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2018 (6) TMI 667 - AT - Service TaxRefund of service tax paid - export of services - rejection on the ground that services do not qualify as input service or same falls under exclusion category and also on the ground of non submission of documents - Held that:- All the services are essential services used for providing output service therefore refund in respect of cenvat credit on aforesaid services cannot be denied on the ground of nexus - refund allowed. Non submission of documents - Held that:- The appellant have submitted invoices and challan through which service tax payment was made and the same were attached as exhibit J1 and J2. From this documents, it is clear that these documents are sufficient for processing refund claim therefore rejection of refund claim on the ground of non submission of documents is also not sustainable. Rejection in respect of some services which constituted as sale of goods - Held that:- The payment made towards sale of diesel is nothing but reimbursement towards receipt of services of operating DG set for uninterrupted supply of power for carrying out output service, therefore even though the reimbursement toward supply of diesel, it is related to supply of service to operate DG set. Vendor also paid service tax on such charges - this payment is towards preparation of various study material used for purpose of training needs of the employee which are required to provide out put service of the appellant - credit allowed. Refund claim - erection, commission and installation - rejection on the ground that service cannot be identified form the invoices - Held that:- It is clear that service is input service and clearly identifiable hence there was no reason to deny the refund - refund allowed. Rejection of refund claim on consulting charges paid for lease of premises on the ground that the said premises is not registered - Held that:- This issue is no longer res-integra as in case of M Portal India wireless solutions P Ltd vs. C.S.T [2011 (9) TMI 450 - KARNATAKA HIGH COURT] it was held that merely because premises is not registered credit cannot be denied hence refund is admissible. As regard the claim of the interest, since the said issue is not arising out of order, the same may be decided by the adjudicating authority in accordance with law at the time of sanction of refund claim. Appeal allowed - decided in favor of appellant.
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