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2017 (1) TMI 1506 - CESTAT BANGALORE100% EOU - refund of CENVAT credit - input service - labour contract service - office maintenance - staff training expenses - subscription charges - insurance expenses - clearing charges - denial of refund on the ground of nexus - Held that: - the disputed services involved in the present appeals fall in the definition of input service - in the appellant’s own case Reitzel India Pvt Ltd. Versus Commissioner of Central Excise, Bangalore [2016 (6) TMI 1222 - CESTAT, BANGALORE], this Tribunal has already allowed the appellant’s appeals by holding the disputed service as input service and therefore, the appellants are entitled to the refund of CENVAT credit under Rule 5 of the CCR, 2004 - appeal allowed - decided in favor of appellant.
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