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2019 (12) TMI 854 - AT - Service TaxRefund of unutilised CENVAT Credit - Input services - construction services - telephone services - canteen services - housekeeping services - group health insurance - the disputed period is prior to 01.04.2011 - HELD THAT:- The definition of input services included the words ‘activities relating to business’. Various decisions of the tribunal has held that the services availed for activities relating to business are eligible for credit/refund. In the appellant’s own case COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX HYDERABAD-IV COMMISSIONERATE VERSUS M/S HYUNDAI MOTOR INDIA ENGINEERING (P) LTD. [2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT], the credit in respect construction services has been allowed. Further the credit in respect of telephone services, canteen services, house keeping services and group health insurance services has been allowed by the department for different periods. The rejection of refund claim in respect of the services is unjustified - appeal allowed - decided in favor of appellant.
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