EOU's Refund Claim for Input Services on Renovation and Maintenance Approved; Rejection Deemed Unjustified.

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....100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the premises of the appellant - these services would not fall within the exclusion portion of the definition of input services - rejection of refund unjustified - AT....