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2009 (1) TMI 190 - AT - Service TaxRefund of service tax paid on Input services - 100% EOU – Refund has been rejected for a certain period on the ground that during the material period the Central Government had not issued Notification under Rule 5 of CCR 2004 specifying any safeguard, conditions and limitations subject to which the refund of credit relating to input service could be allowed – While allowing the refund tribunal held that, there is no justification to deny refund relatable to input service used for production of goods exported during the same perio, a similar refund claim for credit of input service denied by the authorities was held to be admissible as Rule 5 of CCR, 2004 provided for such refund - impugned order is set aside and this appeal allowed.
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