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2017 (1) TMI 1391 - CESTAT HYDERABADRefund claim - export of services - various input services - denial on account of nexus - Held that: - The department has not established by any evidence that the said services are used primarily for personal use and consumption of the employee of the company - the services have been subject matter of analysis in various judgments of the High Courts as well as Tribunal and it has been held that the said services qualify as input services - refund allowed - decided in favor of assessee.
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