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2021 (3) TMI 559 - AT - Service Tax100% EOU - Refund of unutilized CENVAT credit of service tax availed on input services - Architect - Club or Association services - Event Management services - General Insurance service - HELD THAT:- The appellants have given detailed justification for each of these 5 services which have been used by the appellant for rendering the output services. Further, the reasoning given by the Commissioner (Appeals) in the impugned order is not correct in law. The correct position in law is that the true test for eligibility is whether input service is used by the provider of taxable service for providing output service and the input services should not be covered by the exclusion clause - further, all the services, of which refund has been rejected, has been consistently held to be input service in various decisions relied upon by the appellant. Department has not questioned the input service at the time when the CENVAT credit was taken and as per the decision of this Tribunal in the case of K Line Ship Management India Pvt. Ltd. Vs CGST, Mumbai West, [2018 (12) TMI 1481 - CESTAT MUMBAI] wherein it has been held that the Department is not permitted to question the eligibility of CENVAT credit at the time of claiming refund. The appellant is entitled to refund of CENVAT credit in relation to input services of Architect, Club & Association, Event Management, General Insurance and other taxable services which have been used for providing the output services - Appeal allowed in part.
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