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2012 (12) TMI 825 - AT - Service TaxBusiness Auxiliary Services – Export of service – Refund claim for the service tax paid on input services - under Rule 5 of CENVAT Credit Rules, 2004 – Held that:- Input services received by the appellant and the nature of the services received, it is evident that all the services are essential in running the business of rendering the output service ‘Business Auxiliary Service' which is exported. Following the decision in case of Ultratech Cement Ltd., (2010 (10) TMI 13 - BOMBAY HIGH COURT) held that any service which has nexus with the business activity of the appellant, whether it is manufacturing or rendering service, has to be treated as “input service” coming within the purview of Rule 2(l) of the CENVAT Credit Rules, 2004. Therefore, appellant is rightly entitled for the refund of the service tax paid on input services which have been used in the rendering of output services has been exported. In favour of assessee
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