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2019 (11) TMI 958 - AT - Service TaxRefund of unutilised CENVAT credit - input services - Works Contract Services - Business Auxiliary Service - HELD THAT:- It appears that appellant is trying to remould its grounds of appeal at the argument stage to give it proper shape that would confirm to the provisions of law since primarily the rejection of availment of inputs on those services were excluded from the definition of credit on the ground that those were available in Rule 2(l) of CENVAT Credit Rules, 2004 and therefore are not eligible credits. Appellant also failed to substantiate that those services were not primarily for personal use or consumption of employees or not covered within the exclusion clause. Therefore, no irregularity or illegality can be attributed to the order passed by the learned Commissioner (Appeals). Appeal dismissed.
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