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2018 (5) TMI 1364 - AT - Service TaxRefund of unutilized CENVAT credit - Rule 5 of the CCR 2004 read with N/N. 5/2006-CE (NT) dt. 14.03.2006 - Held that: - The lower appellate authority has analyzed each of the issues one by one and has come to a reasoned finding. The Commissioner (Appeals) has also directed the assessee to file separate refund claims - On the issue of eligibility of various input services which the Revenue has found fault, the matter is now well settled in a number of decisions that the impugned credits related to the inputs services / inputs are very much eligible. The controversy concerning ‘relevant date’ to be reckoned for calculating the period prescribed for filing refund claim is also settled in favor of the respondents - appeal dismissed - decided against Revenue.
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