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2010 (8) TMI 602 - CESTAT, BANGALORERefund claim - Consulting engineering and maintenance or repair services - Rule 5 of the Cenvat Credit Rules read with Notification No.5/2006-CE (NT) dt.14/3/2006 - the Respondents had taken credit of service tax paid on various input services in accordance with a Board's Circular No.120/1/2010 ST dated 19.1.2010 - They had produced necessary documents to substantiate their claim - Decided in favour of assessee.
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