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2017 (8) TMI 513 - AT - Service TaxRefund claim of construction/ repair and maintenance service - input services - rejection on the ground that from the records it is not clear that the construction service was provided in the same premises of the appellants - Held that: - The adjudicating authority has applied the amended definition of input service, which did not exist at the relevant time. Therefore in my view, the rejection of refund claim by the adjudicating authority on the ground that the construction service being in exclusion category is absolutely wrong - As per the definition of input service at the relevant time, the service of setting up/ modernisation, renovation of the factory premises falls under the input service, therefore the construction service used by the appellants is admissible input service. Therefore they are eligible for refund of the CENVAT credit availed on construction service - appeal allowed - decided in favor of appellant.
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