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2015 (7) TMI 965 - AT - Service TaxDenial of refund claim - accumulated Cenvat Credit - Commissioner (Appeals), rejected their appeal holding that the amount of refund cannot exceed the amount of Cenvat credit as per S.T. 3 return and as the invoice for some services mentioned the Ranjangaon address being, not registered address - whether professional bills were addressed, is the address of the group company which was subsequently recognized as registered office of the appellant by Revenue - Held that:- Refund of Cenvat Credit cannot be restricted to the amount of credit availed during the period, as per the service tax return because, it is a case of continuous business activity under ‘business entity concept'. The appellant is entitled to avail refund under the spirit of Rule 5 of CCR read with notification No. 5/2006 (as amended) read with clarification Circular dt. 26.2.2010 (supra). Thus the appellant is also entitled to refund of ₹ 78,795/-, rejected on account of non-inclusion in service tax return for the period. Thus, the appeal is allowed and the impugned order is set aside so far as it relates to rejection of refund. - Decided in favour of assessee.
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