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    <title>2016 (12) TMI 1523 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of the refund claim on various services under Rule 5 of CENVAT Credit Rules 2004. The Tribunal emphasized the established nexus between the input services, including banking and financial services, business auxiliary service, and repair and maintenance and testing service, and the manufacturing activity. The impugned order disallowing the refund was set aside, granting relief to the appellant based on precedents supporting the classification of these services as input services.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the disallowance of the refund claim on various services under Rule 5 of CENVAT Credit Rules 2004. The Tribunal emphasized the established nexus between the input services, including banking and financial services, business auxiliary service, and repair and maintenance and testing service, and the manufacturing activity. The impugned order disallowing the refund was set aside, granting relief to the appellant based on precedents supporting the classification of these services as input services.</description>
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