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2018 (9) TMI 1382 - AT - Service TaxRefund of unutilized CENVAT Credit - export of services - Input services - catering service - denial of refund on the ground of nexus of the service with the output service - Held that:- The fact is not on dispute that the appellant had availed the services of the caterer for providing the catering facility to its employees, working within its business premises. Since providing catering facilities to the employees within the business premises is as per the Human Resource Policy, adopted by the appellant, the service tax paid on such service, should be considered as input service for the purpose of availment of refund benefit. Refund allowed - appeal allowed - decided in favor of appellant.
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