Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules, ...
Service Tax
October 30, 2015
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 - AT
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