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2009 (7) TMI 152 - CESTAT, AHMEDABADRefund of unutilized credit on input service – Department’s plea questioning admissibility of credit - Commissioner (Appeals) has observed that the ground taken by the Department at appeal stage was not an issue at the original stage and therefore, the same is not legally tenable. - Without expressing my opinion as to whether the definition of ‘input service’ and the claim of refund of excess Cenvat credit in terms of Rule 5 would notify two different interpretations of ‘input services’, I agree with the Revenue that the matter has not been examined by the Commissioner (Appeals) from the above angle. – Matter remanded
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