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2019 (2) TMI 595 - AT - Service TaxRefund of service tax paid - accommodation services - air travel agency service - denial on the ground of nexus - Rule 5 of CENVAT Credit Rules, 2004 - Held that:- In fact, there has been no show cause notice issued by the department alleging that the appellants are not eligible for credit of these services. When the department has not raised any allegation by issuing show cause notice that the appellant is not eligible for credit, they cannot go into the admissibility of the credit during the process of refund claim - Further, as per amended provisions of Rule 5, it is not necessary to establish the nexus with the output service - The Board circular also clarifies the same. The rejection of refund claim is without any basis and unjustified - Appeal allowed - decided in favor of appellant.
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