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2019 (4) TMI 329 - AT - Service TaxRefund of unutilized CENVAT credit - Car Parking Charges - Held that:- It is not disputed that the appellants have availed the said charges for car parking facilities within their premises. It is very much necessary for appellants to have this service - the rejection of refund on Car Parking Charges is unjustified. Other issues requires verification by the refund sanctioning authority - Appeal is thus partly allowed and partly remanded.
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