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2018 (2) TMI 891 - AT - Central ExciseRefund of unutilized cenvat credit - CHA service - Manpower Recruitment and Supply Agency Service - denial on the premise that the services availed by the appellant were CHA, they have no nexus with the export of goods and Manpower Recruitment and Supply Agency Service have no nexus with the export of goods - Held that: - on CHA Service, the said issue has been examined by this Tribunal in the case of Chandra Engineers Vs. CCE, Delhi [2014 (8) TMI 477 - CESTAT NEW DELHI], where it was held that If the bills of other agencies engaged by CHA are directly linked to the imports made by the assessee and CHA was only acting as a intermediary, the benefit of credit of service tax paid by the other agencies should not be denied to the appellant. Manpower Recruitment and Supply Agency Service - Held that: - the said service has been availed by the appellant for manufacturing of the goods which has been exported and leave encashment have given to the employees which has been form part of the cost of goods exported - appellant is entitled to claim refund of the said amount. Appeal allowed - decided in favor of appellant.
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