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2016 (11) TMI 235 - CESTAT BANGALORERefund claim - 100% EOU - utilisation of CENVAT credit on input and input services - export of industrial sewing machine needles falling under Chapter subheading 8452 30 of the First Schedule of CETA 1985 - Held that: - I am of the considered opinion that the impugned order is not sustainable in law as all the services involved in the present appeals have been held to be input services by various decisions of the Tribunal and the High Court as held in the cases. Further, I also note that with regard to all the services the Commissioner (A) in the appellant's own case for the earlier period has allowed the refund under Rule 5 of CCR, 2004 and the department has not filed appeal against the same. In view of this situation, the impugned orders are liable to be set aside and I set aside the impugned orders by allowing all the three appeals with consequential relief, if any.
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