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2018 (11) TMI 925 - AT - Service Tax100% EOU - Refund of accumulated CENVAT Credit - Rule 5 of Cenvat Credit Rules - Held that:- In the absence of the nature of the services provided by the service provider, it was not possible for Authorities to examine as to whether the service in question provided by M/s Reliance Communication was input services or not - in the interest of justice appellant should be given a further chance to establish the nature of the services received by them, we remand the said part of the matter to the Original Adjudicating Authority. Refund to the extent of ₹ 24,48,930/- stands rejected on the ground that the services procured by them from their own overseas group M/s Markit Group Ltd., London does not stand specified in the invoices and the tax paid by them and there is no relation to their output services - Held that:- The appellant has paid the service tax on the said activity on reverse charge basis and has produced the challans of that effect. In such a scenario, it cannot be held that the appellant was not entitled to the credit and the consequent refund of the same in terms of the provisions of Rule 5 of Cenvat Credit Rules - refund allowed. Appeal allowed in part and part matter on remand.
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