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2016 (12) TMI 1449 - AT - Central ExciseCenvat credit - Business Auxiliary Service, Consultancy Engineering, IT enabled services - Held that: - the impugned order is not sustainable in law as the same has been passed without appreciating the definition of input services as contained in Rule 2(l) of CCR, 2004 and also without considering the judgments passed by higher judicial fora holding these services as input services - the impugned order is not sustainable in law and all the services on which Commissioner (A) has rejected the refund fall in the definition of input services - Decided in favor of the assessee.
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