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2017 (7) TMI 1037 - AT - Service TaxRefund of unutilised CENVAT credit - Scientific and Technical Consultancy Services - Held that: - the learned Commissioner (Appeals) has wrongly rejected the refund of cenvat credit on ‘Scientific and Technical Consultancy Services' without any basis by wrongly holding that the said service is not an ‘input service' - this service is very much part of the input service and it is directly linked with the output service of the company - appeal allowed - decided in favor of appellant.
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