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2011 (8) TMI 677 - AT - Service TaxExport of services - Refund claim of Service Tax Credit on Technical Testing Service - Denied on the grounds of no written agreement between exporter and buyer - Held That:- letter of credit is opened by the bank, can not be treated as agreement between parties - a liberal view has to be taken for the interpretation to reduce the cost of goods exported - Reference also given for Convergys India [2009 (5) TMI 50 - CESTAT, NEW DELHI]. - Benefit of export allowed - Decided in favour of assessee.
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