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2017 (9) TMI 1818 - AT - Central ExciseRefund of service tax - Input services - Business Auxiliary Service - denial on the ground of nexus with output services - HELD THAT:- On perusal of the definition and the nature of the disputed services, it reveals that none of the services mentioned therein are falling under the excluded category, as per such definition. Thus, usage of the disputed service for ultimate exportation of taxable service, having been not disputed by the Department, denial of Cenvat benefit, is not proper and justified. Incorrect mention of address - HELD THAT:- The address mentioned in the invoices is the same as mentioned in the service tax registration certificate. Thus, rejection of refund on such ground is not sustainable. Refund allowed - appeal allowed - decided in favor of appellant.
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