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2016 (12) TMI 1644 - AT - Service Tax100% EOU - refund claim - export of services - Rule 5 of CCR, 2004 - refund denied on the ground that the services on which refund has been claimed do not fall in the definition of ‘input service’ as contained in Rule 2(l) of CCR - Held that: - it is quite clear that the appellant is eligible for the benefit of refund in respect of services in dispute considering various judgements mentioned - the matter is remanded to the original adjudicating authority for considering the refund claim in accordance with law as regards other aspects except the eligibility in respect of services - appeal allowed by way of remand.
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