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2017 (1) TMI 144 - AT - Central Excise100% EOU - Rejection of refund claim - Rule 5 of CCR, 2004 - consultancy service - financial service - photocopy machine service - testing service - Held that: - reliance placed in the decision of the case of Coca Cola India Pvt. Ltd. vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], where the issue is covered in favor of the appellant and all the input services on which the CENVAT credit has been denied relates to the business of the appellant and therefore, I allow the appeal - refund allowed - appeal allowed - decided in favor of appellant.
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