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2018 (7) TMI 698 - AT - Service TaxRefund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - Held that:- The issue is settled in respondent own case COMMISSIONER OF SERVICE TAX, CHENNAI VERSUS M/S. SCOPE INTERNATIONAL PVT. LTD. (VICE-VERSA) [2018 (7) TMI 91 - CESTAT CHENNAI], where it was held that raising invoices within 14 days is a mere procedural requirement and not such condition has been laid in N/N. 5/2006 - refund cannot be rejected on this ground. Refund claim - credit on ‘Rent a Cab’ and Outdoor catering services’ were held to be not eleigible - Held that:- The Hon’ble High Court in the case of CCE Vs. Turbo Energy Ltd. [2015 (3) TMI 632 - MADRAS HIGH COURT] has held that these services are eligible for credit - refund cannot be rejected. Appeal dismissed - decided against Revenue.
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