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2014 (9) TMI 1135 - AT - Service Tax100% EOU - Refund claim - whether the services are taxable in India or the same are export of service outside India in terms of Service Rules, 2005 and for this reason are not taxable in India? - Held that: - Even though the services have been performed in India, the service being business auxiliary service, the same are in respect of the business of the principal located abroad - services are covered by clause (iii) of Rule 3(1) of Export Services Rules 2005. CVD taken on inputs - Held that: - a 100% EOU need not have to pay the CVD at all - CVD taken on inputs is not eligible. The impugned orders are set aside and the matters are remanded to the original adjudicating authority to consider the refund claims - appeal allowed by way of remand.
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