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2015 (12) TMI 216 - CESTAT BANGALOREDenial of refund claim - CENVAT Credit - adjustment towards payment of Service Tax/duty - Held that:- After examining each service and the usage thereof and considered in the light of precedent decisions, in respect of these services, appellants have been able to show nexus and therefore refund is admissible. - As regards the refund claim prior to 14-3-2006 when the Notification was issued under Rule 5 of CENVAT Credit Rules, 2004 for sanction of refund of input services, the issue is covered by a decision in the Interim Order [2015 (3) TMI 346 - CESTAT BANGALORE]. In view of the above, we find that the appellant is eligible for refund - Decided in favour of assessee.
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