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2016 (11) TMI 159 - AT - Service TaxRefund - 100% EOU - Notification No.5/2006 dated 14.3.2006 under Rule 5 of CENVAT Credit Rules - Business Auxiliary Service (BAS) - Held that: - the impugned order is not sustainable in law denying the refund claim in respect of banking and financial services, BAS, and visa charges, I set aside the impugned order to that extent and hold that these services fall under the definition of input services and it has nexus with the manufacturing activity of the appellant - Appeal allowed by way of remand.
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