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2017 (3) TMI 247 - AT - Service Tax100% EOU - Refund claim - Rule 5 of CCR, 2004 - rent in regard to car parking - maintenance charges - Chartered Accountant services, Manpower Recruitment and .Supply Agency Services, Telecommunication services, Management or Business Consultant Services, Security Agency services - denial on account of nexus - Held that: - The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement, though the amounts are paid as rent towards car parking and maintenance charges. The disallowance of refund of these services is not proper - refund allowed. Chartered Accountant services - Manpower Recruitment and Supply Agency Services - Telecommunication services - Management or Business Consultant Services - Security Agency services - Held that: - The Tribunal in the case of M/s Alliance Global Services IT India Pvt Ltd., Versus CC, CE & ST, Hyderabad-IV [2017 (2) TMI 574 - CESTAT HYDERABAD] has discussed and analysed the eligibility of refund in respect of services, and held that these services are eligible for refund. Appeal allowed - decided in favor of appellant.
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