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2017 (1) TMI 1282 - AT - Service Tax100% EOU - Refund claim - unutilised CENVAT credit - inward freight - Rule 5 of the CCR, 2004 read with N/N. 5/2006 dated 14.03.2006 - Held that: - the clearing charges/inward freight is specifically covered in the amended definition of ‘input service’ as contained in Rule 2(l) of the Cenvat Credit Rules - reliance placed in the case of CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] - credit allowed - appeal allowed - decided in favor of assessee.
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