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2017 (1) TMI 642 - CESTAT BANGALORE
100% EOU - refund claim u/r 5 of CCR, 2004 - utilization of CENVAT credit - N/N. 5/2006-CE dated 14.3.2006 - refund claim on the ground that appellant being a 100% EOU is not in a position to utilise the CENVAT credit availed on input and input services in terms of provisions of CENVAT Credit Rules 2004 - is refund claim justified? - Held that: - the impugned order is not sustainable in law as all the services involved in the present appeals have been held to be input services by various decisions of the Tribunal and the High Court - refund allowed - appeal allowed - decided in favor of appellant-assessee.