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2018 (12) TMI 1481 - AT - Service TaxRefund of accumulated CENVAT Credit - export of service - refund rejected on the ground that the input services are neither confirming to the definition of input service or have any nexus with the output service exported by the appellant and in some cases refund benefit was also denied on the ground that the services provided by the appellant cannot be considered as export of service. Held that:- In the present cases, the department has taken a stand that the services provided by the appellant are not conforming to export of service for the purpose of claiming of refund. It is difficult to accept such findings of the department inasmuch as the services all along were provided by the appellant pursuant to the contract to its parent company located in Japan. The situation being same for entire period, denial of refund for a part period is not legally sustainable, without substantiating the fact that the appellant also provided services to the parties within the country. In view of the fact that input services were used for providing the output service, which was exported, the appellant should statutorily be entitled for refund of service tax paid on input services, which were lying unutilised in the Cenvat account for a considerable period of time. It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of the rules, should not look into the aspect of consideration of the requirement of Rule 2 (l) of the rules inasmuch as other provisions exist in the statute for consideration of such dispute. There are no merits in the impugned order, so far as it denied refund benefits to the appellant, other than the service tax paid on immovable property service - appeal allowed in part.
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