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2017 (6) TMI 1094 - AT - CustomsRefund of unutilized CENVAT credit - bank charges - technical testing charges - freight inward charges - import freight charges - telephone and internet charges - service charges - denial on the ground that the inputs in respect of which credit of service tax is claimed as credit are not utilized in or in relation to the manufacture of goods exported - Rule 5 of CCR, 2004 - Held that: - in the appellants own case Jeans Knit (P.) Ltd. Versus Commissioner of Customs, Bangalore [2010 (11) TMI 123 - CESTAT, BANGALORE], these services have been held to be input services and refund has been allowed - refund allowed - appeal dismissed - decided against Revenue.
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