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2017 (1) TMI 542 - CESTAT BANGALORE100% EOU - refund of accumulated unutilized cenvat credit towards exports - Business Support Service - Management, Maintenance and Repair Service - Renting of Immovable Property - Security Agency Services - Held that: - The Legal Services and Accounting Services are specifically mentioned in the definition and they are used by the appellant in relation to their manufacturing/business activity only - reliance placed in the case of Golden Tobacco Ltd. Vs. CCE, Mumbai I [2013 (6) TMI 617 - CESTAT MUMBAI], where it was held that All these services have nexus and are integrally connected with the business of manufacturing and are all eligible input service - Business Support Service, Management, Maintenance and Repair Service fall in the definition of input services and appellant is entitled to refund of the same. Renting of Immovable Property Services - Held that: - reliance placed in the case of Indian Rail and Industries Ltd. [2006 (8) TMI 7 CESTAT- Mumbai] wherein it has been observed that there is no such stipulation that the input services must be provided or received in the factory of manufacture - the appellant is entitled to refund of cenvat credit in respect of Renting of Immovable Property Services. Security Service - Held that: - reliance placed in the case of CCE & ST, Bangalore Vs. Biocon Ltd. [2014 (9) TMI 716 - Karnataka] wherein the Hon’ble High Court observed that if the assessee owns more than one unit and all the units are situated at a place it would constitute a factory - Security Services are also fall in the definition of input service and appellant is entitled to the refund of cenvat credit. Credit allowed - appeal allowed - decided in favor of assessee.
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