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2016 (12) TMI 988 - AT - Central ExciseRefund - Cenvat credit - Rule 5 of CENVAT Credit Rules (CCR), 2004 - Held that: - the learned counsel submitted that this issue has already been decided in favour of the appellant by this Tribunal in the Final Order No.22070/2014 dated 21.11.2014 wherein this Tribunal relying upon the decision of the Hon’ble High Court of Karnataka in the case of CCE, Bangalore vs. Biocon Ltd. [2014 (9) TMI 716] wherein the Hon’ble High Court observed that if the assessee owns more than one unit and all the units are situated at one place, it would constitute a factory. No doubt the business support service also relates to the business operation and therefore fall in the definition of input service for which the appellant is entitled to refund but the appellant will have to satisfy the original authority by submitting the requisite documents that the said services were used in or in relation to the business - Appeal allowed - decided in favor of the assessee by way of remand.
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