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2017 (7) TMI 968 - AT - Service Tax100% EOU - refund of unutilized CENVAT credit - scope of input services - consultancy services - maintenance and repair services - labour contract services - clearing services - Rule 5 of the CCR, 2004 - Held that: - the disputed services herein fall in the definition of input services and therefore the appellant is entitled to refund of CENVAT credit under Rule 5 of the CCR 2004 - reliance placed in the case of M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], CST, DELHI Versus CONVERGYS INDIA PVT. LTD. [2009 (5) TMI 50 - CESTAT, NEW DELHI] and Circular No 120/01/2010-ST dated 19.1.2010 F.No 354/268/2009-TRU - refund allowed - appeal allowed - decided in favor of appellant.
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