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2018 (2) TMI 890

Refund claim - denial on the ground that the Repairs and Maintenance Services availed by the appellant have no nexus with the export of goods made by them - Held that: - claim cannot be rejected merely on the ground that the refund claim filed by the appellant for the services availed for Repairs and Maintenance service have no nexus with the export of goods - refund allowed - appeal allowed - dec .....

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ule 2(l) of the Cenvat Credit Rules, 2004. The only dispute has been raised is for the refund claim filed by the appellant under Rule 5 of the Cenvat Credit Rules, 2004 for an amount of cenvat credit remained unutilized in their cenvat credit account. I find that the issue has been settled by this Tribunal in the case of Commissioner of Service Tax V. Technip India Ltd. - 2017-TIOL-3708-CESTAT-MUM .....

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n the facts stated by the assessee that the said person is not its employee, have not been found to be untrue. As such I hold that the learned Commissioner (Appeals) rightly allowed the cenvat credit in respect of the remuneration paid to Mr. Tripathi Therefore, I hold that the issue is no more res integra. In these circumstances, I find that claim cannot be rejected merely on the ground that the .....

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