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2020 (1) TMI 73 - AT - Service TaxRefund of accumulated Cenvat credit - export of various services - intermediary services - POPOS Rules - location of the intermediary service provider was in India - rule 9 of the Place of Provision Rule, 2012 - HELD THAT:- No objection was raised by the Revenue at the time of availing the credit, such objection cannot be raised at the time of deciding the refund claim in terms of provisions of Rule 5. The issue has also been considered by the Tribunal in the case of Accelya Kale Solutions Ltd. Vs. Commissioner of Central Goods Service Tax and Central Excise, Mumbai [2018 (8) TMI 19 - CESTAT MUMBAI] where it was held that Rule 5 of Cenvat Credit Rules, 2004, was substituted vide Notification No. 18/2012-CE (NT) dated 17.03.2012, with effect from 01.04.2012. The said substituted rule has prescribed the formula for claiming refund of service tax by the service provider. Under such amended rule in vogue, there is no requirement of satisfying the nexus between the input services and the output service provided by the service provider. Refund allowed - appeal allowed - decided in favor of appellant.
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