2018 (3) TMI 107

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....the appellant Shri G.R. Singh, D.R - for the respondent ORDER Per: Ashok Jindal The appellants have filed these appeals against the impugned orders where refund claims filed by them under Notification No.5/2006 dated 14.3.2006 read with Rule 5 of Cenvat Credit Rules 2004 has been denied to them on the ground that the services for which they have claimed refund are not input service in ....