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2021 (3) TMI 1002 - AT - Service Tax100% EOU - Refund of unutilized CENVAT Credit - scope of input services - denial of refund on the ground of lack of nexus with output services of export - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.27/2012-CE (NT) dated 18.6.2012 - HELD THAT:- In the impugned order, Commissioner (A) has wrongly relied upon the old circular of 2010 whereas the definition of ‘input service’ has been amended with effect from 1.4.2011 and vide Notification No.27/2012-CE (NT) dated 18.6.2012 one-to-one correlation is not required to be established. Further, the appellant has given detailed reasons explaining the nexus between the input service and the output service exported by the appellant. Moreover, the department has not questioned the CENVAT credit availed by the appellant at the initial stage and the same cannot be questioned at the time of claiming of refund. Since all the input services involved in the present cases except those four services viz., Business Support Service, Management, Maintenance and Repair Service, Recovery for Gym and supply of tangible goods have been held to be input services by various decisions, the appellant is entitled to refund of CENVAT credit on all these input services. Interest on delayed refund - HELD THAT:- Apex court in the case of UOI vs. Hambard L(Waqf) Laboratories [2016 (3) TMI 68 - SUPREME COURT], have held that the assessee is eligible for interest on refund amount sanctioned, in case, there is a delay beyond the stipulated period of three months as prescribed under the law - Hence, the appellant is entitled for the interest on the delayed sanction of the refund. Appeal allowed in part.
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