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2017 (12) TMI 1489 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - various input services - Held that: - various judgments of the Tribunal have categorically held that the definition of input service as contained in Rule 2(I) has to be given wider interpretation so as to include all services which are received in or in relation to the business of the assessee - reliance placed in appellant own case [2017 (1) TMI 1506 - CESTAT BANGALORE] - refund allowed. Refund of ₹ 2,811/-, which was denied on account of the fact that the same pertains to Bangalore office - Held that: - the rejection is wrong because the Bangalore office is working in connection with the business of the company and similarly, the appellant is eligible for the refund of ₹ 353/-, which was rejected towards bank charges/commission and postage for which the appellant has also produced the invoice. Appeal allowed - decided in favor of appellant.
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