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2016 (12) TMI 1523 - AT - Central ExciseRefund - Cenvat credit - Rule 5 of CENVAT Credit Rules (CCR) 2004 - NNo.27/2012-CE - Held that: - The adjudicating authority has reached to a categorical finding of nexus between the input service and the manufacture of excisable goods by the appellant. Learned counsel further submitted that all the services have been held to be input service by various decisions of the Tribunal and the High Court and in support of his submission - Appeal allowed - decided in favor of the assessee.
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