2010 (8) TMI 602

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....operation of an order of Commissioner (Appeals). Vide the impugned order, Commissioner (Appeals) vacated an order of the Original Authority which had rejected a refund claim for an amount of Rs.83,423/- relatable to the period April 2008 to June, 2008 under Rule 5 of the Cenvat Credit Rules read with Notification No.5/2006-CE (NT) dt.14/3/2006. The respondents are engaged in provision of output se....

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.... with Notfn. 5/06-CE NT dated 14.3.06 is admissible to them in respect of certain input services for the output services viz. consulting engineering and maintenance or repair service. They had claimed refund of unutilized cenvat credit in respect of air travel agents service, CA service, courier service, maintenance and repair service, manpower recruitment ad supply agency service, renting of immo....

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....ng as this maintenance or repair is for updating and upgrading of software services which is a regular and recurring nature. Hence, I find that the appellants are entitled for refund. In view of my foregoing findings, I pass the following order- 2. On perusal of the impugned order, prima-facie, I do not find any infirmity in it. Commissioner (Appeals) has found that the respondents had taken cr....