TMI Blog2018 (11) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... t and Commercial Training - Held that:- The said issue already stands considered by the Tribunal in the appellant’s own case reported as Steria India Ltd. v. CC & C.EX., Noida [2013 (12) TMI 212 - CESTAT NEW DELHI] laying down the said services as Cenvatable input services and the appellant being entitled to the refund of the same - refund allowed. Demand of Interest - Interest portion in respect of ₹ 20.98 Lakhs withdrawn by the appellant from their claim of refund and reversed from their Cenvat credit account - Held that:- There are no proceedings from the Revenue proposing to deny the said credit. In any case the said credit so availed by the appellant remained only a paper entry and was not utilized by them, inasmuch as there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asmuch as they are not relatable to their output export services. Further as the appellant had subsequently withdrawn the refund claim of ₹ 20.00 Lakhs (approx.) on the ground that the credit was not available to them and as also reversed the said credit from their Cenvat account, the notice proposed to confirm the interest in respect of the said availed Cenvat credit which was not Cenvatable. 3. Proceedings resulted in passing of Order-in-Original as also Order-in-Appeal wherein total refund of ₹ 5,81,153/- was denied in respect of credit of Service Tax availed on Management Consultant, Event Management and Commercial Training Services. The interest in respect of the wrongly availed credit was also confirmed. Hence the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Rule 5 of Cenvat Credit Rules read with the Notification in question. As such we allow the refund of ₹ 4,50,111/- relatable to the said services. 5. As regards the refund claim relatable to Event Management and Commercial Training, we find that the said issue already stands considered by the Tribunal in the appellant s own case reported as Steria India Ltd. v. CC C.EX., Noida [2013-VIL-21-CESTAT-DEL-ST] laying down the said services as Cenvatable input services and the appellant being entitled to the refund of the same. As such by following the said decision of the Tribunal we allow the refund of the Service Tax of ₹ 97,129/- and ₹ 33,913/- relatable to said services. 6. As regards the interest portion in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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