2016 (7) TMI 1325

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Full Text of the Document

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....AC (AR), for the Respondent. ORDER Learned counsel says that Courier Agency Service being a necessity for running of business, the service tax paid thereon disallowed in adjudication to avail Cenvat credit may be reversed. It is also submitted that maintenance of factory being mandate of the Factories Act, the repair work done for the factory suffering service tax makes the appellant eligibl....