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    <title>2016 (12) TMI 988 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner (A)&#039;s order partially allowing refund of service tax credit under Rule 5 of CCR, 2004 for specific services. The appellant, a pharmaceutical manufacturing 100% EOU, successfully contested rejections of refund claims for various input services like management, maintenance, repair, manpower recruitment, and security agency services. The Tribunal held that the appellant was entitled to most input service refunds, remanding only the quantification of the refund for business support service to the original authority for further review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336343</link>
      <description>The Tribunal allowed the appeals, setting aside the Commissioner (A)&#039;s order partially allowing refund of service tax credit under Rule 5 of CCR, 2004 for specific services. The appellant, a pharmaceutical manufacturing 100% EOU, successfully contested rejections of refund claims for various input services like management, maintenance, repair, manpower recruitment, and security agency services. The Tribunal held that the appellant was entitled to most input service refunds, remanding only the quantification of the refund for business support service to the original authority for further review.</description>
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