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2017 (3) TMI 16 - CESTAT BANGALORERefund - Cenvat Credit - Change in the name of assessee - Business Auxiliary Service and Business Support Services - Notification 5/2006 NT dated 14.04.2006 - Held that: - I am of the opinion that the impugned order is not sustainable in law as the appellant has given sufficient documentary evidence and the decisions of the Tribunal in support of his claim. As far as first ground on which cenvat credit was denied is totally wrong because the change of name does not make the appellant ineligible to claim cenvat credit and more so it has been informed to the Department well in time. Secondly, with regard to Management, Maintenance or Repair Service, the lower authority has wrongly considered it as an export of service whereas it is import of service as evidenced by the Service Tax Returns - Appeal allowed by way of remand.
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