2010 (8) TMI 602

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..... /1/2010 ST dated 19.1.2010 - They had produced necessary documents to substantiate their claim - Decided in favour of assessee. - ST/1178/2010 - 719/2010 - Dated:- 26-8-2010 - P Karthikeyan, J. Appellant Rep by: Mr K S Chandrasekar, JDR Per: P Karthikeyan: This application is filed by the Revenue seeking to stay the operation of an order of Commissioner (Appeals). Vide the impugned o .....

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..... essee holding as under:- FINDINGS 5. I have carefully gone through the case records, the grounds of appeal as well as oral and written submissions made during the Personal Hearing. The issue to be decided in this appeal is whether the refund under rule 5 of Cenvat Credit Rules, 2004 read with Notfn. 5/06-CE NT dated 14.3.06 is admissible to them in respect of certain input services for .....

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..... As to correlation of input/output services, all the 7 input services, qualify for availment of credit as per Board's Circular No.120/1/2010 ST dated 19.1.2010. The findings of the original adjudicating authority relating to input services for the output services maintenance or repair is not convincing as this maintenance or repair is for updating and upgrading of software services which is a regul .....

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