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2017 (1) TMI 1236 - AT - Service Tax100% EOU - Refund claim of CENVAT credit - rejection on the ground that these services do not affect the quality and efficiency of the export services and secondly the details of usage of input services is not furnished - Held that: - the impugned order is not sustainable in law in view of the fact that all the services for which CENVAT credit of service tax has been denied are in fact input services and the assessee is entitled to get refund of CENVAT credit lying unutilized in the CENVAT credit account and therefore, I set aside the impugned order by allowing the assessees appeals subject to verification of the documents by the original authority - appeal allowed by way of remand.
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