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Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules 2004 100 EOU Commissioner (Appeals) did not examine all contracts in order to decide whether the activity is of maintenance or repair and has to quantify separately the amount involved relating to maintenance and repair service as also other service - matter remanded back - Tri

Service Tax - Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules, 2004 100% EOU Commissioner (Appeals) did not examine all contracts in order to decide whether the activity is of mainte .....

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