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2013 (10) TMI 843 - CESTAT BANGALORERefund claim of Accumulated Credit - 100% E.O.U. - services were used for manufacture of the goods - Held that:- Following COMMISSIONER OF CUSTOMS, BANGALORE V/s SFO TECHNOLOGIES PVT LTD. [2013 (2) TMI 472 - CESTAT BANGALORE] - The services have been used by them in relation to the manufacture of the finished goods and also in the day-to-day activities like procurement of raw materials, production and quantity control, marketing and sale & export of the finished goods - This finding of the original authority has not been rebutted in the grounds of appeal – Decided in favour of Assessee.
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