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2017 (12) TMI 1026 - CESTAT MUMBAISEZ unit - refund of unutilized CENVAT credit - input service - “exports” in accordance with rule 6(a) of Service Tax Rules, 1994 - POPOS Rules - case of Revenue is that such service did not confirm to the definition of ‘exports’ was a consequence of the finding that the place of provision of service which should be outside India as per Place of Provision of Service Rules 2012 was not - Held that: - The destination of the services rendered by the appellant being undoubtedly the location of overseas clients, it necessarily follows that the domestic tax should not be carried outside the country. This requires, refund of such tax, which in the present case, is represented by accumulated CENVAT credit - appeal allowed - decided in favor of appellant.
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