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2018 (10) TMI 1070 - AT - Service Tax100% EOU - Refund of unutilized CENVAT Credit - CVD paid on capital goods - service tax paid on Air Travel Agent service - Rule 5 of the Cenvat Credit Rules, 2004 - denial of refund also on the ground that requirements of Rule 9 (6) of the rules not complied with. Service tax paid on Air Travel Agent service - Held that:- Rule 5 specifies the formula for claiming refund of service tax paid on the input services. On reading of the said rule, it transpires that there is no specific mention that the taxable service should conform to the requirement of Rule 2 (l) for consideration, whether such service is a input service or not and whether, such service has the nexus with the output service - Since Rule 5 of the rules is silent on these aspects, the denial of refund benefit for air travel agent service on the ground that the said service does not qualify as input service, shall not stand for judicial scrutiny - denial of refund not justified. Refund of CVD amount paid on the capital goods - Held that:- The appellant admits that it is not entitled for refund of CVD amount paid on the capital goods - the impugned order, denying the refund benefit of CVD amount cannot be interfered with. Refund benefit denied on the ground that the requirements of Rule 9 (6) of the rules have not been complied - Held that:- It is evident that there are contradictions between the findings vis-a-vis the submissions. Thus, in order to meet the ends of justice, the matter should be remanded to the original authority for a proper fact finding, whether the requirement of Rule 9 (6) of the rules have in fact been complied with by the appellant in true letter and spirit. Appeal allowed in part and part matter on remand.
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