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2015 (12) TMI 745 - CESTAT NEW DELHIDenial of refund claim - Rule 5 of the Cenvat Credit Rules, 2004 - Accumulated CENVAT Credit - Held that:- refund claim sought to be denied on the premise that input service credit availed by the appellant does not fall under Rule 2(l) of Cenvat Credit Rules, 2004. As the appellant is an exporter of service and all the services have been availed by them in their activity of export of service the Cenvat credit lying in their account unutilized. It is not the case that the appellant has availed inadmissible Cenvat credit. The services availed by the appellant also do fall under the exclusive clause of 2(l) of Cenvat Credit Rules, 2004. In these circumstances, I hold that appellant is entitled for refund claim as claimed by them on merits as the services have been availed by the appellant for export of services. Therefore, I set aside the impugned order - Decided in favour of assessee.
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