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Appellants Eligible for Refund on Input Services u/r 5 of Cenvat Credit Rules (CCR), per Notification No. 12/2003.
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....The appellants are eligible for refund under Rule 5 of CCR read with Notfn No.12/2003 as amended on the input services i.e. Company Secretary Service, Chartered Accountant service , Security service, Legal Consultancy service, ITS service, GTA service - AT....


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