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2018 (2) TMI 993 - AT - Central Excise100% EOU - refund of unutilized CENVAT credit - input service - telecom service - maintenance and repair service - Held that: - The work undertaken by the two providers are not seen to be construction of actual structure but appear to be in the nature of repair. While addition, alteration, replacement or remodeling of existing structures do find specific mention in section 66E(b) of Finance Act, 1994, repair does not - refund allowed - appeal allowed - decided in favor of appellant.
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