2017 (10) TMI 1058

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst the impugned order wherein the refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 has been denied. 2. The brief facts of the case are that the appellant is an exporter of services and filed refund claim of unutilised Cenvat Credit lying unutilised in their Cenvat Credit Account under Rule 5 of the Cenvat Credit Rules, 2004 for export of services. The refund claim filed by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appellant as the services are not input services as per Rule 2 (l) of the Cenvat Credit Rules, 2004. As at the time of availment of Cenvat Credit, it has not been disputed, therefore, the refund claim can't be denied merely on the ground that of services in question were not input services as held by this Tribunal in the case of EXL Service. Com (India) Pvt. Ltd. Versus Commissioner of Central E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X