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2016 (6) TMI 1222 - CESTAT, BANGALORE100% EOU - Refund claim - input services - consultancy services - maintenance and repair services - labour contract services - clearing services - Held that: - the disputed services herein fall in the definition of input services and therefore the appellant is entitled to refund of CENVAT credit under Rule 5 of the CCR 2004 - refund allowed - appeal allowed - decided in favor of appellant.
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