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2018 (2) TMI 950

Refund of unutilized CENVAT credit - input services - Rule 5 of Cenvat Credit Rules, 2004 - Held that: - in respondent’s own case M/s. Apotex Pharmachem India Pvt. Limited Versus Commissioner of Central Excise, Customs and Service Tax, Bangalore [2017 (2) TMI 54 - CESTAT BANGALORE] this Tribunal held that these services are ‘Input Services’ and respondent is entitled for refund claim filed by them .....

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ner (Appeals) has allowed refund claim filed by the respondent under Rule 5 of Cenvat Credit Rules, 2004 remained unutilized in their cenvat credit account being an export operation of the finished goods. The case of the Revenue is that the respondent availed cenvat credit on the services namely Analysis of samples, Annual Maintenance of equipments, Clearing charges, Comprehensive Mosquito Managem .....

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Perused the records. 4. I find that in respondent s own case vide Final Order Nos. 20146-20149/2017 dated 30.01.2017 this Tribunal held that these services are Input Services and respondent is entitled for refund claim filed by them. Admittedly the issue involved has already been settled in favour of the respondent in their own case for the earlier period and for subsequent period also. Therefore .....

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