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2017 (12) TMI 713 - AT - Service TaxRefund of unutilized CENVAT credit - N/N. 5/2006 CE (NT) dated 14.3.2006 - various input services - denial on account of nexus - Held that: - the appellant is entitled to CENVAT credit of ₹ 21,31,710/- for which he has produced the invoices on record - also the appellant is entitled to the CENVAT credit of ₹ 2,75,224/- with regard to various input services by holding that the same fall in the definition of input services under Rule 2(l) of CCR - the appeal of the appellant is partially allowed to the extent of ₹ 24,06,934/- out of ₹ 24,90,499/-.
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