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2022 (4) TMI 306 - AT - Service Tax100% software Export Oriented Unit - refund of unutilised cenvat credit - Section 11B of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1944 - HELD THAT:- Almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE & CST, BENGALURU SERVICE TAX-I VERSUS M/S. SPAN INFOTECH (INDIA) PVT. LTD. [2018 (2) TMI 946 - CESTAT BANGALORE] has held that insofar as refund claims under Rule 5 ibid are concerned, the same have to be taken as the end of the quarter in which FIRCs received, if the refund claims are filed on a quarterly basis. The assertions of the learned advocate are found to be correct insofar as his contentions that the Revenue has not disputed the eligibility or otherwise of the cenvat credit is concerned. Hence, Revenue cannot be disputed the eligibility when the refund of the input service credit is claimed. Appeal allowed - decided in favor of appellant.
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