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2022 (4) TMI 516 - CESTAT BANGALORERefund of unutilised Credit - input services - Goods Transport Agency - Port Services, BAS, Erection & commissioning, Installation service - repair & maintenance service - telephone charges - consultancy services - rejection of refund on the ground that the assessee was ineligible to avail the cenvat credit on the input services claimed - period April 2007 to September 2007 - HELD THAT:- The issue is no more res integra since the same has been addressed to by this very Bench in the assessee’s own case for a different period and laid to rest vide in C.C.,C.E. & S. T-BELGAUM VERSUS BELLARY IRON ORES PVT. LTD. [2018 (10) TMI 219 - CESTAT BANGALORE] where it was held that The Commissioner (Appeals) has rightly held that the respondents are entitled to cenvat credit and there is no provisions contained in Rule 6(1) of the Cenvat Credit Rules when the final product is exempted from Central Excise duty by virtue of Notification 4/2006 CE dated 01.03.2006. Appeal dismissed - decided against Revenue.
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