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    <title>2017 (6) TMI 197 - CESTAT BANGALORE</title>
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    <description>Services such as CA service, courier service, internet telephony, advertising agency service, and banking and other financial services were treated as eligible input services under the inclusive definition in the CENVAT Credit Rules, 2004. Because earlier decisions had already recognised these services as falling within that definition and no contrary basis was shown, the Revenue&#039;s challenge to refund of unutilized CENVAT credit did not succeed. The order granting refund on the disputed services was therefore upheld, and the appeals were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343926</link>
      <description>Services such as CA service, courier service, internet telephony, advertising agency service, and banking and other financial services were treated as eligible input services under the inclusive definition in the CENVAT Credit Rules, 2004. Because earlier decisions had already recognised these services as falling within that definition and no contrary basis was shown, the Revenue&#039;s challenge to refund of unutilized CENVAT credit did not succeed. The order granting refund on the disputed services was therefore upheld, and the appeals were dismissed.</description>
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      <pubDate>Fri, 26 May 2017 00:00:00 +0530</pubDate>
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