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2016 (3) TMI 624 - CESTAT HYDERABADAdmissibility - Refund claim - Unutilised CENVAT credit of service tax paid on input services - Rule 5 of the CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dt. 14/03/2006 - Held that:- when the definition of inputs had a wider ambit as it included almost all services within its purview as the definition included activities relating to business. As per Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], KPMG Vs CCE. [2013 (4) TMI 493 - CESTAT NEW DELHI] etc., the Hon'ble High Courts as well as Tribunal, all the services listed are eligible for credit. Therefore, in view of the above judgments, the impugned services qualify as input services and the refund of credit is admissible. - Decided in favour of appellant with consequential relief
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