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2014 (1) TMI 41 - CESTAT NEW DELHIRefund of CENVAT Credit - Information Technology Service - Assistant Commissioner allowed partial refund - Nexus with output service - Held that:- consultants provided the services in order to file return in foreign countries for the income earned and this service has no nexus with the output service - Commissioner (Appeals) is not consistent in deciding the issue of eligibility of credit/refund in respect of Professional Charges and matter needs to be remanded back to Commissioner (Appeals) - Decided in favour of assessee.
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