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2015 (4) TMI 746 - AT - Service TaxDenial of refund claim - Refund of unutilized CENVAT Credit - nexus with the output services which have been exported - input services of landscaping in their offices - erection of IT cables - setting up of modernization and renovation of premises - Held that:- These services are having nexus to the output services provided to them - as per CBEC circular dated 19.01.2010 appellant are entitled for refund claim which was remained unutilized in their Cenvat Credit account due to export of services - Decision in the case of Tribunal in the case of KPMG Vs. C.C.E. New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI] and Millipore India Pvt. Ltd (2011 (4) TMI 1122 - KARNATAKA HIGH COURT) followed - Decided in favour of assessee.
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