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TMI Blog2017 (10) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... uted to the appellant that these are not input services on which they have availed Cenvat Credit. Only at the time of filing of refund claim under Rule 5 of the Cenvat Credit Rules, 2004, it has been disputed. 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004 for export of services. The refund claim filed by the appellant has been rejected by the authorities below on the premise that the services in question on which Cenvat Credit availed by the appellant are not input service as per Rule 2(l) of the Cenvat Credit Rules, 2004, therefore they are not entitled to avail Cenvat Credit. Aggrieved to the said order, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of EXL Service. Com (India) Pvt. Ltd. Versus Commissioner of Central Excise, Noida 2017 (8) TMI 1002-CESTAT ALLAHABAD . 5. Therefore, I hold that at this stage it cannot be challenged that services on which Cenvat Credit was availed by the appellant are not input service. 6. In these terms, I set aside the impugned order, and allow the refund claim filed by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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