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2017 (3) TMI 1624 - AT - Central ExciseRefund claim - Rule 5 of the CCR 2004 under N/N. 5/2006-C.E., dated 14-3-2006 - denial on the ground that the respondent is not entitled to avail Cenvat credit on the services namely Business Auxiliary Services, Catering Services, Courier Services, Tour & Travel Services, Banking Services, Business Support Service/Infrastructure Support Service and Insurance Services - Held that: - As no SCN has been available on record, moreover, the adjudicating authority has discussed that the SCN has been issued but no SCN number has been mentioned. In that circumstances, the benefit of doubt goes in favor of the respondent holding that no such SCN has been issued to the respondent to deny Cenvat credit on the above services - Refund allowed - appeal dismissed - decided against Revenue.
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