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2013 (3) TMI 133 - AT - Service TaxRefund of Cenvat Credit - Rule 5 of CCR - Export of services - rejection on the ground of nexus between input and output services - rejection on the ground that services are not directly exported from the premises of the appellant but were routed through telecom service provider - rejection on the ground that IT services were not taxable prior to 16.03.2008 and therefore CENVAT credit could not be taken. held that:- Allowing the cenvat credit matter remanded back in to verify the facts in view of decisions WNS GLOBAL SERVICES (P) LTD Versus COMMISSIONER OF CENTRAL EXCIE, MUMBAI [2008 (1) TMI 64 - CESTAT, MUMBAI] and Repro India Ltd. v. Union of India 2007 (12) TMI 209 - BOMBAY HIGH COURT] and CCE v. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT].
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