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2018 (9) TMI 175 - AT - Service TaxSEZ Unit - Refund of accumulated CENVAT of input service - rejection on the ground that since the amount of service tax on which CENVAT credit was availed was paid under VCES Scheme, in terms of Section 109 of Finance Act, 2013, any amount paid in pursuance of declaration made under sub section 1 of section 107 was not refundable under any circumstances - Held that:- Any service tax paid of the input service whether under VCES Scheme or otherwise the same is available as CENVAT credit to the assessee. Once the CENVAT credit is legally admissible it is available either for utilization for payment of service tax/excise duty - In the present case the appellant being SEZ Unit is entitled for the refund of CENVAT credit under N/N. 12/2013-ST. - the case of the respondent does not fall under section 109 of the Finance Act, 2013, accordingly, the respondent is rightly entitled for the refund of CENVAT credit availed by them under N/N. 12/2013-ST. - appeal dismissed - decided against Revenue.
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