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2011 (8) TMI 120 - AT - Service TaxRefund - 100% EOU - Cenvat credit - GTA service - Rule 2(l) of Cenvat Credit Rules - in the case of Commissioner of Central Excise & Service Tax, LTU, Bangalore vs. ABB Limited (2011 -TMI - 203985 - KARNATAKA HIGH COURT) high court has dealt with the definition of input services - Held that: the said input service was included in the early part of the definition 2(1)(ii) - the issue now stands squarely covered in favour of the assessee and respondents in this case and in no more res-integra
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