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2014 (8) TMI 671 - AT - Service TaxRefund under Rule 5 of the Cenvat Credit Rules, 2004 - Information Technology Software Services - Held that:- The ground no. (i), (ii) and (v) raised by Revenue in the appeals are to the effect that the value of taxable service exported does not tally with the figures shown in St-3 return. So far the above mentioned ground is concerned, the Revenue relies on the Order-in-Original but is unable to dispute the findings of the lower appellate authority and also the points urged in cross-objection field before the Tribunal. The next ground (iii) taken in the appeal is nexus is required to be proved of the input services used for services provided outside India, the same is required under condition No. 5 of Notification No. 5/2006. So far this ground is concerned, I find from the Order-in-Original that this was not the ground of rejection of refund, hence not sustainable. As the said finding of Commissioner (Appeals) has not been challenged, I hold that this ground is also not sustainable. No substantial question is raised vide ground Nos. (iv) & (vi) and the same stand rejected - Decided against Revenue.
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