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2013 (11) TMI 1685 - AT - Service TaxExtract: .......refund claims made by them pertain to the exports made by them and nexus is established between the exports made and the services availed. As regards the refund of Service Tax paid on CHA service, the rejection of the same by the lower authorities are upheld. Thus, the appeals are partly allowed by way of remand. (Pronounced in Court on 19-11-2013)
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