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2017 (9) TMI 1196 - CESTAT BANGALORERefund of CENVAT credit - services utilized by the respondent for extraction of iron ore and fines and exporting the same - denial on the ground that these services are not used in or in relation to providing of any output services and respondent is not a manufacturer - Held that: - these services are used in or in relation to the extraction of iron ore which are exported by the respondent - reliance placed in the case of COMMISSIONER OF CUSTOMS, BANGALORE Versus ANZ INTERNATIONAL [2008 (6) TMI 155 - KARNATAKA HIGH COURT], where it was held that EOU is entitled to take credit on the duty of the inputs procured indigenously and when they were not in a position to utilize the same, they are entitled for refund - refund allowed - appeal dismissed - decided against Revenue.
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