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2017 (6) TMI 793 - AT - CustomsRefund of CENVAT credit - royalty - Scientific and Technical Consultancy Services - rejection on the ground that the appellants have not furnished any evidence to show that credit has been availed on the input service and the consultancy service received is not related to the appellants business of manufacture of goods - Held that: - the appellants have made a full disclosure of the cenvat credit availed and the same has been shown in ST-3 Returns. Since the appellant is into an export of manufactured goods, therefore he has shown the cenvat credit in ST-3 Returns and not disclosed the credit in ER-2 Return which is only a procedural requirement and does not disentitle him for the refund - the said service falls in the definition of input service under Rule 2(l) of Cenvat Credit Rules as the same is related to the business of the appellant - refund allowed - appeal allowed - decided in favor of appellant.
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