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2018 (11) TMI 758 - AT - Service TaxRefund of CENVAT credit - denial on account of nexus - Management Consultant Services - Held that:- Admittedly the service provider has paid the Service Tax. Irrespective of the fact under which category the said Service Tax has been paid, the appellant has utilized his services, which are required for providing output services. As such the Service Tax paid by the service provider would be admissible as a credit to the assessee and consequently as a refund in terms of the provisions of Rule 5 of Cenvat Credit Rules read with the Notification in question - refund allowed. Refund claim - Event Management and Commercial Training - Held that:- The said issue already stands considered by the Tribunal in the appellant’s own case reported as Steria India Ltd. v. CC & C.EX., Noida [2013 (12) TMI 212 - CESTAT NEW DELHI] laying down the said services as Cenvatable input services and the appellant being entitled to the refund of the same - refund allowed. Demand of Interest - Interest portion in respect of ₹ 20.98 Lakhs withdrawn by the appellant from their claim of refund and reversed from their Cenvat credit account - Held that:- There are no proceedings from the Revenue proposing to deny the said credit. In any case the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there was no scope of utilization, the appellant being an export unit and the credit so availed was refundable to them in cash - the reversal of the wrongfully availed credit without utilization will not attract any interest liability - demand of interest also set aside. Appeal allowed - decided in favor of appellant.
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