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2021 (6) TMI 947 - AT - Service TaxRefund of service tax paid - effect of subsequent exemption - denial on the ground that since the output services are exempted in terms of Rule 6, the appellant is not entitled for refund on the Service Tax paid by utilizing Cenvat Credit on input services - principles of natural justice - HELD THAT:- In the exactly identical issue, this Tribunal has considered the case of SHANTI CONSTRUCTION CO VERSUS C.C.E. & S.T. -RAJKOT [2021 (6) TMI 673 - CESTAT AHMEDABAD] where it was held that in the present case there is no dispute in availment of Cenvat credit at the time of receipt of input service. Therefore, subsequent exemption by virtue of section 102 of Finance Act, 1994 will not make disentitle the appellant from the said Cenvat credit. Principles of unjust enrichment - HELD THAT:- It is established that the appellant themselves have discharged the liability of Service Tax and the same has not been passed on to any other person. Therefore, the refund has passed through the test of unjust enrichment. Appeal allowed - decided in favor of appellant.
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