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2017 (7) TMI 801 - AT - Service TaxRefund of CENVAT credit - rejection on the ground that few services of which refund claims are filed cannot be co-related - Held that: - the First Appellate Authority in the impugned order has categorically recorded that the CENVAT credit of the service tax paid on these services are eligible and refund needs to be allowed, based on the various decisions of the Tribunal. The impugned services have been held admissible for credit/refund in several pronouncements. Following judicial discipline, the matter pertaining to the rejected input services is decided. In terms of the findings, the denial of credit and therefore, of the refund, is set aside in respect of all items - appeal dismissed - decided against Revenue.
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