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2015 (9) TMI 1570 - AT - Service TaxEOU - Refund of service tax paid - goods exported to outside countries - denial of refund on the ground that the disputed services are not confirming to the definition of ‘Input Service’ contained in Rule 2(l) ibid and also there is no nexus between the disputed services with the goods manufactured by the respondent - Rule 5 of the Cenvat Credit Rules, 2004 - Held that: - the disputed services are confirming to the definition of ‘input service’ and also the nexus has been established either directly or indirectly with the manufacture of the final products in the factory of the respondent - the Respondent is eligible for refund of service tax paid on the disputed services, in terms of Rule 5 ibid - appeal dismissed - decided against Revenue.
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