Refund Claim Rejected for EOU u/r 5 of Cenvat Credit Rules; Case Remanded for Further Examination.

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....Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules, 2004 – 100% EOU – Commissioner (Appeals) did not examine all contracts in order to decide whether the activity is of "maintenance or repair" and has to quantify separately the amount involved relating to maintenance and repair service as also other service - matter remanded back - AT....