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    <title>2016 (12) TMI 1449 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeals regarding refund claims under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that all services for which the Commissioner (A) had rejected the refund were deemed as input services with a direct nexus to the output service. Consequently, the Tribunal set aside the impugned order and directed the refund for eligible services after verification by the original authority. The appeals were allowed based on the recognition of the disputed services as falling within the definition of input services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336804</link>
      <description>The Tribunal allowed the appellant&#039;s appeals regarding refund claims under Rule 5 of CENVAT Credit Rules, 2004. The Tribunal held that all services for which the Commissioner (A) had rejected the refund were deemed as input services with a direct nexus to the output service. Consequently, the Tribunal set aside the impugned order and directed the refund for eligible services after verification by the original authority. The appeals were allowed based on the recognition of the disputed services as falling within the definition of input services.</description>
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