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Refund of Cenvat Credit for Car Parking and Maintenance Charges Deemed Improper in EOU Case.

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....100% EOU - Refund of cenvat credit - The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement, though the amounts are paid as rent towards car parking and maintenance charges. The disallowance of refund of these services is not proper - AT....

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